Investigating The Relationship Between Ethical Climate and Whistleblowing Through Optional Reporting Model in Iran's Audit Profession

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.

Bnimahd Bahman; Golmohamadi Arash

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

Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2017 | Volume:2 | Issue:3 Page(s): 61-86

Download Full-Text

Persian Verion

View:

1,103

Download:

Cites:

Information Journal Paper

Title

Investigating The Relationship Between Ethical Climate and Whistleblowing Through Optional Reporting Model in Iran's Audit Profession

Author(s)

Bnimahd Bahman | Golmohamadi Arash | Issue Writer Certificate

Keywords

Ehtical climateQ1

Whistle BlowingQ1

AuditingQ1

Iranian Association of Certified Public AccountantsQ1

Abstract

Audit Whistleblowing about organizational misconduct can reduce financial scarcity. The present study examines the impact of Ethical climate Whistleblowing among 330 auditors working in private audit firms and Auditing organizations in 1396. Future research is considered as an objective and descriptive-correlation method. This research examines hypotheses based on relationships based on the prediction model and seeks to determine the effect of variables on the inferential statistics method. Data were collected through a questionnaire and analyzed using the structural equations with the help of Amos software. The results of this research show that the ethical climate is affecting the Whistle Blowing and its two components of its three component. The two components that are affected by Ethical climate include the Perceived personal responsibility to report and Perceived seriousness of the act in question, and the component that is not affected by the ethical climate, the Perceived personal costs of reporting. The results of this study have provided useful information to auditors about the Ethical climate of audit firms and their impact on auditors' Whistleblowing. It can be used to plan for the ethics of the profession.

Cites

No record.

References

No record.

Cite

APA: Copy

Bnimahd, Bahman, & Golmohamadi, Arash. (2017). Investigating The Relationship Between Ethical Climate and Whistleblowing Through Optional Reporting Model in Iran's Audit Profession. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 2(3 ), 61-86. SID. https://sid.ir/paper/260471/en

Vancouver: Copy

Bnimahd Bahman, Golmohamadi Arash. Investigating The Relationship Between Ethical Climate and Whistleblowing Through Optional Reporting Model in Iran's Audit Profession. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2017;2(3 ):61-86. Available from: https://sid.ir/paper/260471/en

IEEE: Copy

Bahman Bnimahd, and Arash Golmohamadi, “Investigating The Relationship Between Ethical Climate and Whistleblowing Through Optional Reporting Model in Iran's Audit Profession,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 2, no. 3 , pp. 61–86, 2017, [Online]. Available: https://sid.ir/paper/260471/en

Related Journal Papers