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.

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.

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.

Given the widespread negative consequences of accounting fraud and the effective whistleblowing, this study examines the whistleblowing intentions of accounting wrongdoing based on personality traits, ethical ideology, demographic situation and organizational justice manipulating of the accounting records and embezzlement. The statistical population was accounting staff and the sample size was 596 people. The data collection tools were the standard Big Five Personality Traits Inventory (NEO FFI) designed by Costa & McCrae (1992), Forsyth's Ethics Position Questionnaire (EPQ, 1980), and the organizational justice scenarios for accounting wrongdoing, Cronbach alpha was at least 0. 9. Structural Equation Modeling-Partial Least Square were used as analysis methods. The research results showed that personality traits (neuroticism, extraversion, openness, agreeableness and conscientiousness), ethical positions (idealism and relativism), organizational justice (procedural, interactive and distributive), are related to the whistleblowing intentions of two types of wrongdoing and the whistleblowing intentions of embezzlement are more than that of manipulating of the accounting records at the significance level of 99. 9%.

One of the most important methods many countries consider to be an effective and low-cost way to fight corruption and voice support for it, is the tactic or method of whistleblowing. Although there is disagreement in different countries regarding the way to implement this method, considering their cultural elements, there is no doubt about its effective role and position in fighting corruption. In Iran, the Islamic Consultative Assembly (the Parliament) also approved a plan to financially support corruption whistleblowers in 1401, which can be considered an important step in fighting corruption. But this is only the starting point, therefore, this method needs to be equipped with other more important elements to achieve its goal, which is to succeed in fighting corruption. This research addresses the question of how whistleblowers in the media space can be effective in fighting corruption. In Iran the findings of the research using a library method and based on a descriptive-analytical approach show that the necessity of whistleblowing in the fight against corruption requires removing obstacles and finding solutions such as legal support, media strategy, anonymity, financial support, and disregard for the whistleblower's motivation.

 1- INTRODUCTIONOrganizational whistleblowing is a critical tool for identifying and addressing unethical or illegal activities within organizations. In the context of Iranian governmental organizations, which play a vital role in the country's development, there is a pressing need for mechanisms to report misconduct and prevent harm to organizational performance and productivity. Organizational whistleblowing can improve the organization's health, increase efficiency, and reduce administrative corruption. However, the absence of a comprehensive and localized model for whistleblowing in Iran’s governmental organizations has motivated this study, which aims to design a scientific and practical whistleblowing model. 2- METHODOLOGYThis research is a practical study in terms of purpose, utilizing a survey-developmental approach. The statistical population consists of experts, including university professors, senior managers of governmental organizations, and experienced human resources and public management consultants in Kermanshah Province. A purposive sampling method was employed to select 10 participants. Data were collected through in-depth interviews and analyzed using thematic analysis. To enhance the validity and reliability of the study, structured and convergent interviews were conducted, and data were analyzed through a recursive, precise approach. 3- RESULTS & DISCUSSIONThe study resulted in a model comprising three categories of factors: causal, intermediary, and consequential. Causal factors include employees’ moral courage, acceptance of senior managers, a justice-oriented organizational culture, perceived organizational support, psychological motives for revenge, and employee conscientiousness. These factors strengthen the whistleblowing intent and encourage whistleblowing behavior, ultimately improving organizational health and productivity. Findings suggest that moral courage and managerial acceptance are the most influential factors in promoting organizational whistleblowing. A justice-oriented organizational culture plays a crucial role in facilitating the environment for whistleblowing. Additionally, perceived organizational support is a key factor to enabling employees to engage in whistleblowing behavior. While psychological motives for revenge may also drive whistleblowing, these motives carry negative implications and require careful management. 4- CONCLUSIONS & SUGGESTIONSThe proposed model indicated six primary factors as antecedents of whistleblowing in Iran’s governmental organizations. These factors first enhance the intent to whistleblow and then encourage actual whistleblowing behavior, leading to increased organizational health and productivity. It is recommended that managers in governmental organizations focus on fostering employees’ moral courage and enhancing their acceptability among staff while promoting a justice-oriented organizational culture. Establishing robust support systems for whistleblowers is also crucial. Finally, further research is suggested to develop more comprehensive and localized whistleblowing models for Iran.

Aim and Background: Observing error and misconduct in the work place and deciding whether to report it or not is stressful and this stress can have physical and emotional effects. The aim of this study was to investigate the emotional and physical effects of whistleblowing among nurses in private and public hospitals of Isfahan, Iran, in 2011.Methods and Materials: This was a descriptive and analytical study. The study participants consisted of 245 nurses of private and public hospitals of Isfahan. The subjects were selected using cluster sampling method and evaluated using the Whistleblowing Checklist and the two checklists of Physical and Emotional Effects of Whistleblowing of McDonald and Ahern.Findings: 62% of nurses were whistleblowers and 38% were non-whistleblowers. In terms of physical effects, whistleblowers suffered from more problems and only the rate of digestive problems was higher among no nwhistleblowers. In terms of emotional effects, feelings of fear and anger were more common in whistleblowers and feelings of unworthiness and guilt in non-whistleblowers.Conclusions: The results indicated that whistleblowers, generally, suffer from more physical and emotional problems, but non-whistleblowers also have specific problems (digestive problems and feelings of unworthiness and guilt) which show the necessity of paying more attention to this group.

In this study, the whistleblowing model of Iran's independent auditors has been explained. The research is combined (qualitativequantitative), in the qualitative part, the Grounded theory method has been used. Data collection tools in this section are in-depth semi-structured interviews. The statistical population of the study is the members of the audit organization up to the theoretical saturation stage (19 interviews) in 2019, and purposive sampling has been used. The collected data were analyzed using open, axial and selective coding and the final model was extracted. Quantitative modeling of structural equations using Smart PLS 3 software has been used. The statistical population in the quantitative phase of the research consists of partners of auditing firms, managers and supervisors of the Iranian Society of Certified Public Accountants and the auditing organization. The measurement tool is in the quantitative part of the questionnaire and the measurement scale was 5-choice. At first, the measurement models were reviewed and the validity and reliability of the measuring instrument were confirmed. Then, in the structural model section, the predictive power of the model was evaluated. According to the results of this research, the most important consequences of whistleblowing auditors are increasing credibility in the profession, satisfaction, public trust, reducing information asymmetry, macro and national consequences (amendment of transparency laws and regulations), planning for the development of ethical principles of the profession and policy making. In attracting auditors, especially certified accountants, increasing the auditor's independence and improving the control system, which will cause auditors to warn and increase the credibility of the profession.

Purpose: The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing using components of the extended theory of planned behavior and professional commitment. In doing so, the present research studies the effects of perceived behavioral control, perceived subjective norms, attitude toward whistle-blowing, moral obligation, and professional commitment on whistle-blowing intentions and also examines the moderating role of moral intensity. Methodology: The research uses surveys completed by 171 accountants of the companies listed in Tehran Stock Exchange and Fara Bourse in 2018. In order to test the hypotheses, we exerted Partial Least Squares Structural Equation Modeling. Findings: The results indicate that perceived behavioral control, subjective norms, attitude toward whistle-blowing, moral obligation, and professional commitment posit positive and significant effects on intentions of reporting fraudulent activity, and moral intensity moderates the effects of social norms and professional commitment on whistleblowing intentions. Conclusion: The results suggest that the extended theory of planned behavior represents a parsimonious theoretical framework for predicting whistleblowing intentions. Contribution: The findings of this research has notable consequences for improving internal control systems of the firms, increasing accountants’ social responsibility, and promotion of accounting profession in the society.

In a recent article, Mannion and Davies argue that there are a multitude of ways in which organizations (such as the National Health Service [NHS]) can deal with wrongdoing or ethical problems, including the formation of policies that encourage and protect would-be whistleblowers. However, it is important to distinguish internal reporting about wrongdoing from whistleblowing proper, because the two are morally quite different and should not be dealt with in the same way. This article argues that we should not understand the authors’ conclusions to apply to “whistleblowing” proper, because their recommended approach would be both unfeasible and undesirable for addressing whistleblowing defined in this way.