Psychological Empowerment and Whistle-Blowing in the Auditing Profession: A Test of Psychological safety Theory

The purpose of this study is investigation of the effect of psychological variables on auditors' whistle-blowing based on psychological safety theory. A sense of psychological safety indicates that one is able to express oneself without fear of its negative consequences. Statistical society of this survey contains 430 auditors working in auditing profession in 2019 which have been selected by random sampling method. The present survey is functional in purpose and descriptive correlation in method. The survey’s data has been collected by questionnaire tool and for investigate the effects of factors on whistle-blowing and also the structural equation modeling method by PLS software was used to present the recommended pattern. The outcomes of the survey revealed that survey’s factors have positive and meaningful effects on auditors whistle-blowing. The results also show that job motivation is placed on the highest level of affecting among the studied factors in the aspect of affecting the auditor’s whistle-blowing.