Modeling Accountant Whistle Blowing Intention

Document Type : Research Paper

Authors

1 PhD. Candidate, Department of Accounting, Faculty of Management and Economic, Tarbiat Modares University, Tehran, Iran.

2 Associate Prof., Department of Accounting, Faculty of Management and Economic, Tarbiat Modares University, Tehran, Iran.

3 Prof., Department of Accounting, Faculty of Management and Economic, Tarbiat Modares University, Tehran, Iran.

Abstract

Objective: Whistleblowing is one of the most important and effective fraud discovery mechanism; therefore, recognizing key factors affecting whistleblowing intention should be more considered by regulators; and they must try to encourage employees to whistle the blow. As whole, this research aim to modeling accountant whistleblowing intention.
Methods: Moral intuition, theory of planed behavior and fraud triangle are three theoretical approaches that can be merged for modeling accountant intention to whistleblowing or not to whistle the blow. Thus, research model that designed on these approaches, is examined by several statistical tests include Delphi content analysis, Shannon entropy and structural equation model. Also, Swara technique is used for evaluating internal and external whistleblowing intention.
Results: According to results, research model is approved and, also, interviewers intend to internal whistleblowing specially to chairman of board more than external whistleblowing.
Conclusion: Accountants can play important role in reporting organizations fraud, so, managers should mange organization environment in a way that accountant intend to whistle the blow. Also, Legislators should make and sanction laws and regulations that support whistleblower hip-and-thigh

Keywords

References

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Accounting and Auditing Review
Volume 28, Issue 4
2021
Pages 637-663

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