Motivational Values and Auditor's Ethical Whistle Blowing about Wrongdoing
Author(s):
Article Type:
Research/Original Article (دارای رتبه معتبر)
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.Keywords:
Language:
Persian
Published:
Journal of Ethics in Scince and Technology, Volume:12 Issue: 4, 2018
Pages:
120 to 135
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