بررسی عوامل مؤثر بر گرایش حسابرسان داخلی به گزارش‌دهی اقدامات خطاکارانه در ایران

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 دانشیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران.

2 دانشجوی دکتری، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران

3 دانشیار، گروه مدیریت صنعتی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران.

چکیده

هدف: پژوهش حاضر موضوع حسابرسی داخلی و گزارش‌دهی اقدامات خطاکارانه در ایران را بررسی کرده و به شناسایی عوامل مؤثر بر گرایش حسابرسان داخلی به گزارش‌دهی اقدامات خطاکارانه پرداخته است.
روش: پژوهش پیش رو از نظر هدف، کاربردی است و از نظر روش، در زمره تحقیقات شبه‌تجربی و در حوزه تحقیقات رفتاری قرار دارد. در این پژوهش از پیمایش سناریومحور و معادلات ساختاری استفاده شد و دیدگاه 458 حسابرس داخلی، طی سال‌های 1399 و 1400 اخذ و با استفاده از نرم‌افزار پی‌ال‌اس تجزیه و تحلیل شد.
یافته‌ها: نتیجه پژوهش نشان داد که هنجارهای توصیفی، خودکارآمدی، وجود قوانین و مقررات حمایتی از گزارش‌کنندگان اقدامات خطاکارانه و کنترل رفتار درک‌شده، رابطه قوی و معنادار و نگرش و هنجارهای تجویزی رابطه ضعیف و معناداری با گرایش حسابرسان داخلی به گزارش‌دهی اقدامات خطاکارانه وجود دارد. همچنین سن، جنسیت، تحصیلات، سمت سازمانی، تجربه ‌کاری و سابقه ‌کاری مرتبط با حسابرسی، به‌عنوان متغیرهای کنترلی، ارتباط معناداری با گرایش به گزارش‌دهی اقدامات خطاکارانه دارد. افزون بر این، شدت اخلاقی در مدل پژوهش نقش تعدیلگری دارد و ارتباط متغیرهای پژوهش را به‌طور معناداری تحت تأثیر قرار می‌دهد.
نتیجه‌گیری: به‌منظور دستیابی به پیامدهای مثبت گزارش‌‌دهی اقدامات خطاکارانه و افزایش اثربخشی حسابرسی داخلی، ضروری است که تصمیم‌گیرندگان، سیاست‌گذاران و ذی‌نفعان، به عوامل مؤثر بر گرایش به گزارش‌دهی اقدامات خطاکارانه توجه کنند و برای افزایش آگاهی و دانش حسابرسان داخلی در خصوص نقش و وظیفه آنها در قبال گزارش‌دهی اقدامات خطاکارانه، ضروری است که نهادهای حرفه‌ای و ذی‌صلاح، رهنمودها و استانداردهایی را در خصوص گزارش‌دهی اقدامات خطاکارانه توسط حسابرسان داخلی تدوین کنند.

کلیدواژه‌ها


عنوان مقاله [English]

Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran

نویسندگان [English]

  • Ghasem Blue 1
  • Seyyed Jalal Seyyedi 2
  • Soroush Ghazinoori 3
  • Farokh Barzide 1
1 Associate Prof., Department of Accounting, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran.
2 PhD Candidate, Department of Accounting, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran.
3 Associate Prof., Department of Industrial Management, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran.
چکیده [English]

Objective: Wrongdoing consumes a lot of resources in years and harms companies in many ways. Based on other developed countries experiences, improving and developing whistle blowing is one of the effective and best ways of preventing and detecting wrongdoing activities. The whistle blowing describes the action of a worker disclosing (internally or externally) questionable practices, from within an organization, to the parties that can take remedial actions. Internal auditors are the best people that could do this job and the result show itself as silence, leaving the company and reporting. Recent studies show that the rate and role of internal auditors in detecting, and whistle blowing is increased. However, professional entities in the world are not engaged in this topic and their opinion is not clear about the responsibilities and role of internal auditors in whistle blowing concept. Whistle-blowing describes the action of a worker disclosing questionable practices, from within an organization, to the parties that can take remedial actions. Few researches conducted in the world about whistle blowing and internal audits. This is the first study that examined Iranian internal auditors’ tendency toward the whistle blowing.
Methods: This research is applied in terms of purpose, and terms of method is among quasi-experimental research and in the field of behavioral research. The purpose of this study is to identify factors that influence internal auditors in Iran to blow the whistle. Six individual-level, independent variables (attitude, injunctive norm, descriptive norm, perceived behavioral control, self-efficacy and awareness of the whistle-blowing protection legislation) are examined for their relationship with the dependent variable (intention to blow the whistle). Moral intensity is examined for its moderating effect on the relationships that exist between the seven independent variables and the dependent variable. In this research we used Scenario-based survey and using Structural Equation and analyses 458 questionnaires for internal auditors between 2019 and 2020 is examined using PLS software.
Results: Results of this study show that there is a significant and strong relation between descriptive norms, self-efficiency, whistle-blowing protection legislation and weak significant relation between attitude, injunctive norms and tendency of internal auditors for the whistle blowing. Also, age, gender, education, employment position, work experience and auditing work experience as moderating variables have a significant relation with internal auditors for the whistle blowing. Finally, results show that moral intensity is a moderator in the research model and affects significantly the relationship between research variables. Finally, a conceptual framework for the tendency of internal auditors to report whistle blowing was developed and presented.
Conclusion: In order to achieve the positive consequences of whistle blowing and increase the effectiveness of the internal audit, it is necessary to consider the factors affecting the tendency to whistle blowing be considered by decision makers, policy makers and stakeholders, and provide the basis for strengthening its infrastructure and developing a culture of reporting erroneous actions. On the other hand, due to the importance and impact of knowledge of internal auditors about their role, responsibility for Whistle blowing, recommended that professional institutions and set standards for reporting wrongdoing and whistle blowing by internal auditors and increase the awareness of internal auditors.

کلیدواژه‌ها [English]

  • Internal Auditing
  • Whistle-blowing
  • tendency
  • Scenario-based survey
اخروی جوقان، ابوذر؛ رحیمیان، نظام الدین؛ قره داغی، مریم (1397). عوامل مؤثر بر اثربخشی حسابرسی داخلی از دیدگاه اعضا کمیته حسابرسی. بررسیهای حسابداری و حسابرسی، 25 (3)، 311-326.
بنی مهد، بهمن؛ بیگی هرچگانی، ابراهیم (1391). رابطه بین ارزش‌های فردی و نیات اخلاقی حسابرسان. اخلاق در علوم و فناوری، 7(4)، 31-40.
بیگی هرچگانی، ابراهیم؛ بنی مهد، بهمن؛ رئیس زاده، سید محمدرضا؛ رویایی، رمضانعلی (1395). بررسی تأثیر ویژگی رفتاری فرصت‌طلبی بر هشداردهی حسابرسان. دوفصلنامه حسابداری ارزشی و رفتاری، 1(2)، 31-40.
کردستانی، غلامرضا؛ رجب‌دری، حسین (1400). الگوی عوامل مؤثر بر گزارش‎دهی داخلی تخلف‎های مالی با تأکید بر پدیده تماشاگری. بررسیهای حسابداری و حسابرسی، 28(1)، 135-160.
محمدرضایی، فخرالدین و فرجی، امید (1398). معمای سنجش کیفیت حسابرسی در پژوهش‌های آرشیوی: نقد و ارائه پیشنهادهایی برای محیط پژوهشی ایران. بررسیهای حسابداری و حسابرسی، 26(1)، 87-122.
مشایخی، بیتا؛ ونکی، امیرسالار؛ سیوندیان، مصباح (1400). مروری بر مطالعات حسابرسی داخلی با رویکرد مدل‌سازی موضوعی. بررسیهای حسابداری و حسابرسی، 28 (2)، 296-358.
نمازی، محمد؛ ابراهیمی، فهیمه (1395). مدل‌بندی و تعیین اولویت عوامل مؤثر بر قصد گزارش تقلب‌های مالی توسط حسابداران. مطالعات تجربی حسابداری مالی، 12(49)، 1-28.
 
References
Ahmad, S. (2011). Internal auditor and internal whistleblowing intentions: a study of organisational, individual, situational and demographic factors. School of Accounting, Finance and Economics. Unpublished Doctoral Dissertation, University of Australia.
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In J. Kuhl & J. Beckman (Eds.), Action-Control: From Cognition to Behavior (pp. 11- 39). Germany: Heidelberg: Springer.
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Alleyne, P., Hudaib, M., & Pike, R. (2013). Towards a conceptual model of whistleblowing intentions among external auditors. British Accounting Review, 45(1), 10-23.
Armitage, C. J., & Conner, M. (2001). Efficacy of the theory of planned behaviour: A meta-analytic review. British Journal of Social Psychology, 40(4), 471- 499.
Arnold, D. & Ponemon, L. (1991). Internal Auditors’ perceptions of whistle-blowing and the influence of moral reasoning: An experiment. Auditing: A Journal of Practice & Theory, 10(2), 1–15.
Bandura, A. (1977). Self-efficacy: Toward a unifying theory of behavioral change. Psychological Review, 84(2), 191.
Banimahd, B. & Beigi Harchegani, E. (2013). The Relationship Between Personal Values and Ethical Intentions of Auditors. Ethics in science and Technology, 7 (4), 31-40.
(in Persian)
Beigi Harchegani, E., Banimahd, B., Raiiszadeh, S.M.R., Royaee, R. (2017). The Effect of Auditors’ Feature Machiavellian behavior on Their Whistle Blowing. Journal of Value & Behavioral Accounting, 1 (2), 65-95. (in Persian)
Beu, D.S., Buckley, M.R., & Harvey, M.G. (2003). Ethical decision–making: A multidimensional construct. Business Ethics. A European Review, 12(1), 88-107.
Chung, J., Monroe, G. & Thorne, L. (2004). An examination of factors affecting external and internal whistle-blowing by auditors. Research seminar. The University of NSW School of Accounting.
Elias, R. Z. (2009). The impact of anti-intellectualism attitudes and academic self-efficacy on business students’ perceptions of cheating. Journal of Business Ethics, 86(2), 199-209.
Holtzhausen, N. (2007). Whistle-blowing and whistle-blower protection in the South African public sector. (Unpublished Phd Thesis). University of South Africa, South Africa.
IIA. Institute of Internal Auditors Retrieved October, 2020, from https://www.iia.org.uk/resources/global-guidance/definition-of-internalauditing
Jones, T. M. (1991). Ethical decision making by individuals in organizations: An issue-contingent model. Academy of Management Review, 16(2), 366-395.
Kaplan, S. E. & Jr.Schultz, J. J. (2007). Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality and setting. Journal of Business Ethics, 71(2), 109-124.
Kordestani, GH. & Rajabdorri, H. (2021). The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect. Accounting and Auditing Review, 28(1), 135-160. (in Persian)
Lee, G. & Fargher, N. (2017). The role of the audit committee in their oversight of whistle-blowing. A Journal of Practice & Theory, 37(1), 167–189.
Lee, G., & Xiao, X. (2018).  Whistle-blowing on accounting-related misconduct: a synthesis of the literature. Journal of Accounting Literature, 41, 22-46.
Mashayekhi, B., Vanaki, A. & Sivandian, M. (2021). A Review of Internal Audit Research Using Topic Modeling. Accounting and Auditing Review, 28(2), 296-358. (in Persian)
Mesmer-Magnus, J. R. & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics, 62(3), 277-297.
Miceli, M. P., Near, J. P., & Dworkin, T. M. (2008). Whistle-Blowing in organizations. New York: Routledge.
Miceli, M. P., Near, J. P., & Schwenk, C. R. (1991). Who blows the whistle and why? Industrial and Labor Relations Review, 45(1), 113-130.
Mohammadrezaei, F. & Faraji, O. (2018). The Dilemma of Audit Quality Measuring in Archival Studies: Critiques and Suggestions for Iran’s Research Setting. Accounting and Auditing Review, 26(1), 87-122. (in Persian)
Namazi, M. and Ebrahimi, F. (2016). Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant. Empirical Studies in Financial Accounting, 12(49), 1-28. (in Persian)
Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics, 4(1), 1-16.
Okhravi, A. Rahimian, N. & Gharedaghi, M (2018). Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members. Accounting and Auditing Review, 25(3), 311-326. (in Persian)
Park, H. & Blenkinsopp, J. (2009). Whistleblowing as planned behavior - A survey of South Korean police officers. Journal of Business Ethics, 85(4), 545-556.
Rothschild, J. (2008). Freedom of Speech Denied, Dignity Assaulted, What the Whistleblowers Experience in the US. International Sociological Association, 56(6), 884–903.
Seifert, D. L., Sweeney, J. T., Joireman, J. and Thornton, J. M. (2010). The influence of organizational justice on accountant whistle-blowing. Accounting, Organizations and Society, 35(7), 707-717.
Sharif, Z. (2015). Intention Towards Whistle-Blowing Among Internal Auditors in the U.K. Unpublished Doctoral Dissertation, University of Huddersfield.
Sheeran, P., & Orbell, S. (1999). Augmenting the theory of planned behavior: Roles for anticipated regret and descriptive norms. Journal of Applied Social Psychology, 29(10), 2107-2142.
Tenenhaus, M., Amato, S., & Esposite Vinzi, V. (2004). A global goodnessof-fit index for PLS structural equation modelling. In Proceeding of the XLII SIS scienific meeting, 739-742.
Wetzels, M., Odekkerken-Schroder, G. & Van Oppen, C. (2009). Using PLS path modeling for assessing hierarchical construct models: Guidelines and empirical illustration. MIS Quarterly, 33(1), 177.
Xu, Y. & Ziegenfuss, D. E. (2008). Reward Systems, Moral Reasoning, and Internal Auditors' Reporting Wrongdoing. Journal of Business and Psychology, 22(4), 323-331.
Zakaria, M. (2015). Antecedent factors of whistle-blowing in organizations. Procedia Economics and Finance, 28, 230 – 234.