Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior

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KASHANIPOUR MOHAMMAD; KARAMI GHOLAM REZA; KHANIFAR HOSSEIN; SHABANI KEYVAN

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Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2020 | Volume:4 | Issue:8 Page(s): 63-91

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Title

Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior

Author(s)

KASHANIPOUR MOHAMMAD | KARAMI GHOLAM REZA | KHANIFAR HOSSEIN | SHABANI KEYVAN | Issue Writer Certificate

Keywords

WhistleblowingQ1

Theory of Planned BehaviorQ1

Attitude towards WhistleblowingQ1

Subjective NormsQ1

Perceived Behavior ControlQ1

Abstract

In response to recent financial scandals around the world and also financial corruptions in Iran, researchers have been looking for a way to prevent recurring such events. Whistleblowing is proposed as one of the most important monitoring mechanisms in preventing corruption and financial scandals. Whistleblowing means reporting misconduct to responsible authorities. Therefore, the present study aimed to investigate the Whistleblowing about organizational misconduct by using the Theory of Planned Behavior between independent auditors working in the audit institutions and Audit organization. To achieve this goal, 372 questionnaires were collected in 2018 and tested and also Structural Equation Modeling (SEM) was used to test the hypotheses of the research. The results of the research showed that the variables of the Theory of Planned Behavior include attitude toward Whistleblowing, Subjective Norms and perceived behavioral control have direct and significant influence on the Whistleblowing. Therefore, the Theory of Planned Behavior is a suitable theory for explaining the Whistleblowing in independent auditors.

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APA: Copy

KASHANIPOUR, MOHAMMAD, KARAMI, GHOLAM REZA, KHANIFAR, HOSSEIN, & SHABANI, KEYVAN. (2020). Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 4(8 ), 63-91. SID. https://sid.ir/paper/360563/en

Vancouver: Copy

KASHANIPOUR MOHAMMAD, KARAMI GHOLAM REZA, KHANIFAR HOSSEIN, SHABANI KEYVAN. Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2020;4(8 ):63-91. Available from: https://sid.ir/paper/360563/en

IEEE: Copy

MOHAMMAD KASHANIPOUR, GHOLAM REZA KARAMI, HOSSEIN KHANIFAR, and KEYVAN SHABANI, “Study of Whistleblowing Intention of Independent Auditors about misconduct: An Application of Theory of Planned Behavior,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 4, no. 8 , pp. 63–91, 2020, [Online]. Available: https://sid.ir/paper/360563/en

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