نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری ، واحد قزوین ، دانشگاه آزاد اسلامی ، قزوین ،ایران
2 دانشیار گروه حسابداری ، واحد قزوین ، دانشگاه آزاد اسلامی ، قزوین ، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The aim of this paper is to investigate the effect of organizational justice , organizational trust and organizational commitment of auditors on whistle-blowing in audit profession. Whistle-blowing is to report illegal and unethical activity has been occurred in an organization to chief executive officers or monitoring regulators. The time scope of this research is 2019 and it's statistical sample is private audit firms of IACPA. Also, This research is a survey and research data has been collected from questionnaire. The research hypotheses testing conduct in structural equations modeling by lisrel statistical software. The outcomes of this study show that organizational justice has not any significant impact on whistle-blowing. But, organizational trust and organizational commitment have a positive and significant effect on whistle-blowing. The evidence of this study , also, indicate that organizational justice has a positive and significant effect on organizational trust and organizational commitment. Finally, organizational trust has a positive and significant impact on organizational commitment.
کلیدواژهها [English]