Investigating the relationship between ethical climate and Whistleblowing through optional reporting model in Iran's audit profession

Authors
Bahman Banimahd 1
Arash Golmohamadi 2
1 Associate Professor Islamic Azad University Branch karaj (Correspondig Auther)
2 MSc. student of accounting of Islamic Azad University, science and Research,Branch.Tehran (akbarian931@atu.ac.ir)
10.29252/aapc.2.3.61
Abstract
Audit Whistleblowing about organizational misconduct can reduce financial scarcity.The present study examines the impact of Ethical climate Whistleblowing among 330 auditors working in private audit firms and auditing organizations in 1396. Future research is considered as an objective and descriptive-correlation method. This research examines hypotheses based on relationships based on the prediction model and seeks to determine the effect of variables on the inferential statistics method.Data were collected through a questionnaire and analyzed using the structural equations with the help of Amos software.The results of this research show that the ethical climate is affecting the Whistle Blowing and its two components of its three component. The two components that are affected by Ethical climate include the Perceived personal responsibility to report and Perceived seriousness of the act in question, and the component that is not affected by the ethical climate, the Perceived personal costs of reporting. The results of this study have provided useful information to auditors about the Ethical climate of audit firms and their impact on auditors' Whistleblowing.and can be used to plan for the ethics of the profession.
Keywords
Ehtical climate
Whistle Blowing
Auditing
Iranian Association of Certified Public Accountants
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Value and Behavioral Accounting
Volume 2, Issue 3
Summer 2017
Pages 61-86