Provide a model and explain the Financial corruption reporting framework based on the Colaizzi phenomenological approach

This study tries to provide a model and explain the framework for reporting corruption based on a phenomenological approach, from the perspective of the community of accountants and auditors working in the private and public sectors. The present study is a qualitative research with Klaizi phenomenological method. In this study, unstructured interviews were used to collect information. This article uses accounting experts, auditors and faculty members. Using the Delphi method, the model obtained from the qualitative method has been validated. The results show that different factors affect the reporting of corruption, these factors have different dimensions such as individual factors, behavioral factors, structural factors, legal factors, environmental factors and ethical factors. Ethical factor is one of the most important factors in reporting corruption that can motivate the reporter to report.A person's belief in God and having a religion can be an influential factor in the process of reporting corruption. On the other hand, economic factors such as bribery and illegal rewards can affect a person's willingness to report corruption.