The effect of Iranian professional auditors' perceptions of their personal and behavioral responsibilities on warning about corruption in auditing firms

The purpose of this study is to investigate the effect of Iranian professional auditors' perceptions of their personal and behavioral responsibility on warning about corruption in auditing firms. The need for individual and behavioral responsibility in the organization is such that many organizations have invested heavily in training and strengthening accountability. The present research is of descriptive-survey type and time domain of 2016. The sample consisted of 330 respondents from auditors working in auditing firms, members of the Society of Certified Public Accountants and the auditing organization. To test the research hypotheses, the probability value (T-value) obtained from the model fit in the meaning of the parameters was used using SPSS and AMOS software. Findings showed that Iranian professional auditors' perception of individual responsibility and the consequences of questionable action have a significant effect. In other words, the findings show that Iranian professional auditors' perception of individual responsibility for reporting, Iranian professional auditors' perception of related costs According to the report, the perception of Iranian professional auditors of the consequences of questionable action has a significant effect on the warning of professional auditors in Iran.