Provide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Aali Rahman; Mehrabanpour Mohammadreza; Jahangirnia Hossein; Gholami Jamkarani Reza; Qayyumzadeh Mahmoud

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2023 | Volume:12 | Issue:46 Page(s): 57-76

Download Full-Text

Persian Verion

View:

129

Download:

Cites:

Information Journal Paper

Title

Provide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach

Author(s)

Keywords

Financial Corruption reporting

Phenomenological Approach

colaizzi method

Abstract

This study tries to provide a model and explain the framework for reporting corruption based on a phenomenological approach, from the perspective of the community of accountants and auditors working in the private and public sectors. The present study is a qualitative research with Klaizi phenomenological method. In this study, unstructured interviews were used to collect information. This article uses accounting experts, auditors and faculty members. Using the Delphi method, the model obtained from the qualitative method has been validated. The results show that different factors affect the reporting of corruption, these factors have different dimensions such as individual factors, behavioral factors, structural factors, legal factors, environmental factors and ethical factors. Ethical factor is one of the most important factors in reporting corruption that can motivate the reporter to report.A person's belief in God and having a religion can be an influential factor in the process of reporting corruption. On the other hand, economic factors such as bribery and illegal rewards can affect a person's willingness to report corruption.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans