The Effect of Organizational Culture on Whistle-Blowing Intention in Audit Profession

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Daryaee Majid; NIKOOMARAM HASHEM; KHAN MOHAMMADI M.H.

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:46 Page(s): 27-50

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Title

The Effect of Organizational Culture on Whistle-Blowing Intention in Audit Profession

Author(s)

Daryaee Majid | NIKOOMARAM HASHEM | KHAN MOHAMMADI M.H. | Issue Writer Certificate

Keywords

Organizational CultureQ1

Whistle Blowing and Audit ProfessionQ1

Abstract

Organizational Culture is a factor effecting on employee's behavior. This research try to study this affection on whistle blowing in audit profession. Thus, the aim of this research is to study of Organizational Culture effect on whistle blowing in audit firms. The research method is descriptive-correlative. About 203 auditors worked in Iranian audit firms were the sample of this study. Questionnaire was used in this study. Structural equation modeling was used in order to data analysis and research question testing. The results of this study show that Organizational Culture has a significant and positive relationship with perceived seriousness of the act in question and auditor's perception about individual responsibility. But, there is no significant relationship between Organizational Culture and auditor's perception on personal costs of wrongdoing reporting. Research evidence, also, show that auditor's perception about individual responsibility and auditor's perception about seriousness of the act in question are factors effective in whistle blowing intention of auditors. According to the finding of this study, construction of proper Organizational Culture in audit firms could be an effective mechanism of wrongdoing reporting.

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APA: Copy

Daryaee, Majid, NIKOOMARAM, HASHEM, & KHAN MOHAMMADI, M.H.. (2020). The Effect of Organizational Culture on Whistle-Blowing Intention in Audit Profession. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(46 ), 27-50. SID. https://sid.ir/paper/198101/en

Vancouver: Copy

Daryaee Majid, NIKOOMARAM HASHEM, KHAN MOHAMMADI M.H.. The Effect of Organizational Culture on Whistle-Blowing Intention in Audit Profession. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(46 ):27-50. Available from: https://sid.ir/paper/198101/en

IEEE: Copy

Majid Daryaee, HASHEM NIKOOMARAM, and M.H. KHAN MOHAMMADI, “The Effect of Organizational Culture on Whistle-Blowing Intention in Audit Profession,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 46 , pp. 27–50, 2020, [Online]. Available: https://sid.ir/paper/198101/en

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