Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant

The present research is aimed at modeling and prioritizing effective factors in the intention of internal reporting of frauds in the financial items by accountants. For this purpose, the effect of organizational justice, attitude towards whistle-blowing, personal cost of reporting, proactive personality traits, religiosity, and moral intensity are studied. The research is based on a survey research, and the statistical population of the study is the accountants of the companies listed in Tehran Stock Exchange in 2015. The results of testing the hypotheses were obtained by exerting ordinary least squares regression, and they indicate that such variables as organizational justice, attitude towards whistle-blowing, religiosity and moral intensity posit positive and significant effect on the intention of reporting fraud in the financial items. The results also show that the theory of organizational justice has the potential to be used in implementation of effective mechanisms of whistle-blowing. In addition, in order to increase the effectiveness of mechanisms implemented with the aim of promoting whistle-blowing, it is of importance to pay attention to solutions such as execution of educational moral programs and cultural and religious plans, which would have a positive effect on religiosity and attitude.