The Investigation of Organizational cynicism, Professional Commitment and Whistleblowing in Audit Profession

The phenomenon of whistleblowing is one of the concepts that has been considered by many researchers in the audit profession in recent years. This phenomenon means disclosing illegal and unethical activities in organizations. The auditor’s cynicism of the organization and the feelings of dependency on it can affect the whistleblowing of violations. The aim of this paper is to investigate the effect of organizational cynicism and professional commitment on this phenomenon. The theoretical foundations of the research are based on library studies and research data has been collected by questionnaire; and also, hypothesis testing is used by structural equations by lizrel software8.8. The sample size of this study is 192 auditors of audit firms, who work in IACPA and audit organizations. Findings of the research indicate that professional commitment has a direct and positive effect on whistleblowing. Also, the auditor's cynicism has a direct and indirect negative effect on professional commitment and whistleblowing.