The Impact of Individual Characteristics on External Auditors’ Whistleblowing Intentions

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SAEEDI F.; JAMSHIDINAVID B.; Taherabadi A.; GHANBARI M.

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Journal Paper

Paper Information

Journal: JOURNAL OF HEALTH ACCOUNTING Year:2019 | Volume:7 | Issue:2 (20) Page(s): 42-66

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Information Journal Paper

Title

The Impact of Individual Characteristics on External Auditors’ Whistleblowing Intentions

Author(s)

SAEEDI F. | JAMSHIDINAVID B. | Taherabadi A. | GHANBARI M. | Issue Writer Certificate

Keywords

External AuditorsQ1

Individual CharacteristicsQ2

WhistleblowingQ2

Abstract

Introduction: Following the dissolution of Arthur Andersen Firm, Whistleblowing in professional ethics attracted specific attention and auditing was obliged to comply with its independent requirements more than ever and acted in favor of public benefits. In this study the impact of Individual Characteristics including individual attitude toward Whistleblowing, perceived behavioral control, desired moral approbation, individual commitment to auditing independence, personal responsibility for reporting, and personal cost of reporting on internal and external Whistleblowing intentions are taken into consideration. Method: This research is an applied and cross-correlational study. The sample consists of 242 auditors working in reliable audit institutions of Tehran Stock Exchange such as Auditing Organization in the year of 2017. A questionnaire and scenario were administered to collect data and research hypotheses were tested through partial least squares structural equation modeling. Results: Individual attitude toward Whistleblowing, perceived behavioral control, and personal responsibility for reporting affect internal and external Whistleblowing intentions of External Auditors positively and significantly, while personal commitment toward auditing independence has no significant impact on both aspects of Whistleblowing intentions. Further, desired moral approbation has positive and significant effect on external Whistleblowing intentions and personal cost of reporting has merely negative and significant effect on internal Whistleblowing intentions. Conclusion: The results indicate that internal Whistleblowing has priority over external Whistleblowing from the view of External Auditors. Also, Individual Characteristics impact Whistleblowing intentions of External Auditors; therefore, it is suggested to consider Individual Characteristics of External Auditors in terms of employing them. Whistleblowing intentions can be predicted by better understanding and identifying factors pertaining to Whistleblowing and considering effective personality traits of auditors as well.

Cites

The Impact of Leadership Styles Considerations and Structure and Organizational Position on the Professional Commitment of Auditors

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APA: Copy

SAEEDI, F., JAMSHIDINAVID, B., Taherabadi, A., & GHANBARI, M.. (2019). The Impact of Individual Characteristics on External Auditors’ Whistleblowing Intentions. JOURNAL OF HEALTH ACCOUNTING, 7(2 (20) ), 42-66. SID. https://sid.ir/paper/392396/en

Vancouver: Copy

SAEEDI F., JAMSHIDINAVID B., Taherabadi A., GHANBARI M.. The Impact of Individual Characteristics on External Auditors’ Whistleblowing Intentions. JOURNAL OF HEALTH ACCOUNTING[Internet]. 2019;7(2 (20) ):42-66. Available from: https://sid.ir/paper/392396/en

IEEE: Copy

F. SAEEDI, B. JAMSHIDINAVID, A. Taherabadi, and M. GHANBARI, “The Impact of Individual Characteristics on External Auditors’ Whistleblowing Intentions,” JOURNAL OF HEALTH ACCOUNTING, vol. 7, no. 2 (20) , pp. 42–66, 2019, [Online]. Available: https://sid.ir/paper/392396/en

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