Effect of The Locus of Control and Self-Efficacy of Auditors on Whistleblowing Regarding the Mediating Role of Job Satisfaction

The behavior and attitude of individuals depends on their personality traits. Self-efficacy and locus of control are important and influential variables on individual behavior. Auditors behave differently in the face of whistleblowing in the workplace. It seems that their different personality traits are the cause of their different behavior in the face of whistleblowing. Therefore, the purpose of this study is the effect of the locus of control and self-efficacy of auditors on whistleblowing with the mediating role of job satisfaction.

This research is descriptive and correlational. The auditors working in the private audit institutes in 1398sh were the statistical population of the study. The sample consisted of 165 of these auditors selected by random sampling. The instrument used in this research is a questionnaire and to analyze the data and test the hypotheses, the structural equation model has been used.

Findings showed that personality traits tested (self-efficacy and external locus of control) had a positive and significant effect on whistleblowing. Also, the indirect effect of the mentioned variables is exacerbated by job satisfaction (mediator variable), that the value of this effect is significant.

Auditors with a high level of self-efficacy and high external locus of control are more desire whistleblowing. high job satisfaction increases auditors' tendency to whistleblowing.

Contribution:

The results of the study provide a new insight into how to improve the whistleblowing status in private audit institutes.