Motivational Values and Auditor's Ethical Whistle Blowing about Wrongdoing

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BEIGI HARCHEGANI EBRAHIM; BANIMAHD BAHMAN; Reiszadeh Mohammadreza; ROYAEE RAMEZANALI

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Journal: Ethics in Science and Technology Year:2018 | Volume:12 | Issue:4 Page(s): 0-0

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Title

Motivational Values and Auditor's Ethical Whistle Blowing about Wrongdoing

Author(s)

BEIGI HARCHEGANI EBRAHIM | BANIMAHD BAHMAN | Reiszadeh Mohammadreza | ROYAEE RAMEZANALI | Issue Writer Certificate

Keywords

EthicsQ2

Whistle blowingQ1

Motivational valuesQ1

Corporate wrongdoingQ1

Abstract

Background People's value system is an effective factor on their behavior. Whistle blowing can reduce Corporate wrongdoing as a voluntary ethical behavior. Therefore, the aim of this research is the study of Motivational values on auditors ethical Whistle blowing. Method The research method is descriptive-correlative. Population of the study includes all private and public auditors in 2015. Among all, 385 auditors were selected randomly as sample. Standard questionnaire was used in this study. Structural Equation Modeling (SEM) using LISREL software was used in order to data analysis and hypothesis testing. Results The findings show that auditors with the high level of individual's Motivational values will have a lower tendency to Whistle blowing. The severity of the impact increases by their perceived seriousness of the act in question and their perceived personal responsibility to report, but findings are reversed when auditors have a high level of collectivist's Motivational values. Conclusion According to this study, the most important mechanism influencing the auditor's Whistle blowing is their perceived personal costs of reporting. Because of perceived losses as a result of wrongdoing reports, auditors with any value system, have a lower tendency to Whistle blowing.

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APA: Copy

BEIGI HARCHEGANI, EBRAHIM, BANIMAHD, BAHMAN, Reiszadeh, Mohammadreza, & ROYAEE, RAMEZANALI. (2018). Motivational Values and Auditor's Ethical Whistle Blowing about Wrongdoing. ETHICS IN SCIENCE & TECHNOLOGY, 12(4 ), 0-0. SID. https://sid.ir/paper/400410/en

Vancouver: Copy

BEIGI HARCHEGANI EBRAHIM, BANIMAHD BAHMAN, Reiszadeh Mohammadreza, ROYAEE RAMEZANALI. Motivational Values and Auditor's Ethical Whistle Blowing about Wrongdoing. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2018;12(4 ):0-0. Available from: https://sid.ir/paper/400410/en

IEEE: Copy

EBRAHIM BEIGI HARCHEGANI, BAHMAN BANIMAHD, Mohammadreza Reiszadeh, and RAMEZANALI ROYAEE, “Motivational Values and Auditor's Ethical Whistle Blowing about Wrongdoing,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 12, no. 4 , pp. 0–0, 2018, [Online]. Available: https://sid.ir/paper/400410/en

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