The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff

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.

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

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

Journal Paper

Paper Information

Journal: INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING Year:2019 | Volume:4 | Issue:14 Page(s): 1-13

Download Full-Text

View:

199

Download:

124

Cites:

Information Journal Paper

Title

The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff

Author(s)

Keywords

Accounting fraud

Whistleblowing

Account Manipulation

Embezzlement

Demographic variables

Abstract

Given the widespread and deep economic-social consequences of accounting fraud in micro and macro levels of society and the effectiveness of whistleblowing in their discovery and the effect of demographic characteristics on moral behavior as whistleblowing, this study aimed to examine the whistleblowing intentions for accounting fraud including account manipulation and embezzlement based on demographic individual differences, which are important factors in employment, role-playing and job promotion. The statistical population consisted of accounting staff in private and public sectors and the sample size with random distribution was 596. The data collection tools were questionnaire and exclusive scenarios for accounting fraud. The research method was comparative and correlational in nature. The results showed that at the level of 95% there was a significant difference in the whistleblowing intentions for two types of fraud in terms of gender, age and experience and there was no significant difference in terms of educational level.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

APA: Copy

NEJAD TOOLAMI, BABAK, Rahnamay Roodposhti, Feraydoon, NIKOOMARAM, HASHEM, BANIMAHD, BAHMAN, & VAKILIFARD, HAMIDREZA. (2019). The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff. INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING, 4(14), 1-13. SID. https://sid.ir/paper/662782/en

Vancouver: Copy

NEJAD TOOLAMI BABAK, Rahnamay Roodposhti Feraydoon, NIKOOMARAM HASHEM, BANIMAHD BAHMAN, VAKILIFARD HAMIDREZA. The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff. INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING[Internet]. 2019;4(14):1-13. Available from: https://sid.ir/paper/662782/en

IEEE: Copy

BABAK NEJAD TOOLAMI, Feraydoon Rahnamay Roodposhti, HASHEM NIKOOMARAM, BAHMAN BANIMAHD, and HAMIDREZA VAKILIFARD, “The Survey of Whistleblowing Intentions for Accounting Frauds Based on Demographic Individual Differences among Accounting Staff,” INTERNATIONAL JOURNAL OF FINANCE AND MANAGERIAL ACCOUNTING, vol. 4, no. 14, pp. 1–13, 2019, [Online]. Available: https://sid.ir/paper/662782/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops