Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice

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NEJAD TOOLAMI BABAK; Rahnamay Roodposhti Feraydoon; NIKOOMARAM HASHEM; VAKILIFARD HAMIDREZA

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Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2020 | Volume:6 | Issue:4 (23) Page(s): 47-75

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Information Journal Paper

Title

Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice

Author(s)

NEJAD TOOLAMI BABAK | Rahnamay Roodposhti Feraydoon | NIKOOMARAM HASHEM | VAKILIFARD HAMIDREZA | Issue Writer Certificate

Keywords

WhistleblowingQ1

Accounting FraudQ1

Interactive JusticeQ1

Distributive JusticeQ1

Procedural JusticeQ1

Abstract

urpose: Regarding the effectiveness of Whistleblowing in the discovery of Accounting Fraud and the impact of justice on the occurrence of ethical behavior in society, the purpose of this study was to investigate the role of procedural, interactive and Distributive Justice in the tendency to disclose fraud among accountants. Methods: The statistical population was accounting staff in the private and public sectors and the sample size was obtained by random distribution (n=596). The data collection tools were a questionnaire and the organizational justice scenarios for accounting wrongdoing adapted from Seifert (2014). Data analysis and hypothesis testing were performed by structural equations with partial least squares. Results: The findings showed that procedural, interactive and Distributive Justice have a significant effect on the Whistleblowing intentions for accounting wrongdoing at the significance level of 95%; however, no significant difference was found between accountants in the private and public sectors. Conclusions: Based on results, Thus, procedural, interactive and Distributive Justice lead to significant intentions for Whistleblowing between accountants in the private and public sectors. Contribution: The results can be used in organizations and professional bodies to deal with Accounting Fraud with regard to the role of types of justice.

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APA: Copy

NEJAD TOOLAMI, BABAK, Rahnamay Roodposhti, Feraydoon, NIKOOMARAM, HASHEM, & VAKILIFARD, HAMIDREZA. (2020). Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 6(4 (23) ), 47-75. SID. https://sid.ir/paper/375864/en

Vancouver: Copy

NEJAD TOOLAMI BABAK, Rahnamay Roodposhti Feraydoon, NIKOOMARAM HASHEM, VAKILIFARD HAMIDREZA. Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2020;6(4 (23) ):47-75. Available from: https://sid.ir/paper/375864/en

IEEE: Copy

BABAK NEJAD TOOLAMI, Feraydoon Rahnamay Roodposhti, HASHEM NIKOOMARAM, and HAMIDREZA VAKILIFARD, “Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 6, no. 4 (23) , pp. 47–75, 2020, [Online]. Available: https://sid.ir/paper/375864/en

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