Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective

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.

SARIKHANI MEHDI; IZADINIA NASER; DAEI KARIMZADEH SAEED

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

Journal Paper

Paper Information

Journal: IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING Year:2019 | Volume:3 | Issue:6 Page(s): 105-135

Download Full-Text

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

Persian Verion

View:

613

Download:

Cites:

Information Journal Paper

Title

Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective

Author(s)

SARIKHANI MEHDI | IZADINIA NASER | DAEI KARIMZADEH SAEED | Issue Writer Certificate

Keywords

Fraud TriangleQ1

Fraudulent Accounting ActivityQ1

Moral ObligationQ1

Theory of Planned BehaviorQ1

Whistle-blowing IntentionsQ1

Abstract

Nowadays, whistle-blowing is an important mechanism for detecting and preventing fraud. The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing by integrating the Fraud Triangle components, as the external environmental factors that determine whistleblowing intention, and the extended Theory of Planned Behavior, as the individual internal factors that determine whistle-blowing intention. In doing so, the present research develops an integrated model for Whistle-blowing Intentions. After examining the relationship between the components of the Fraud Triangle and dimensions of the Theory of Planned Behavior, the model investigates the effects of perceived behavioral control, subjective norms, attitude toward whistle-blowing, and Moral Obligation on Whistle-blowing Intentions. The research uses surveys completed by 171 accountants of the companies listed in Tehran Stock Exchange and Fara Bourse in 2018. The results of testing hypotheses were obtained by exerting Partial Least Squares Structural Equation Modeling, and they indicate that perceived behavioral control, subjective norms, attitude toward whistle-blowing, and Moral Obligation posit positive and significant effects on intentions of reporting fraudulent activity. The results suggest that the integration of the Fraud Triangle and the Theory of Planned Behavior represents a parsimonious theoretical framework for predicting whistleblowing intentions. Consequently, in order to promote whistle-blowing in companies, it is important to pay attention to promoting a strong ethical environment, improve reporting channels and incentive programs, and establish policies to reduce retaliation concerns.

Cites

No record.

References

No record.

Cite

APA: Copy

SARIKHANI, MEHDI, IZADINIA, NASER, & DAEI KARIMZADEH, SAEED. (2019). Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, 3(6 ), 105-135. SID. https://sid.ir/paper/375866/en

Vancouver: Copy

SARIKHANI MEHDI, IZADINIA NASER, DAEI KARIMZADEH SAEED. Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective. IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING[Internet]. 2019;3(6 ):105-135. Available from: https://sid.ir/paper/375866/en

IEEE: Copy

MEHDI SARIKHANI, NASER IZADINIA, and SAEED DAEI KARIMZADEH, “Investigating the Factors Affecting the Whistle-blowing Intentions Using the Fraud Triangle and the Theory of Planned Behavior: An Accountant's Perspective,” IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING, vol. 3, no. 6 , pp. 105–135, 2019, [Online]. Available: https://sid.ir/paper/375866/en

Related Journal Papers