نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران
2 گروه حسابداری، واحد تهران مرکزی، دانشگاه آزاد اسلامی، تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Considering the role and importance of audit Whistleblowing in reducing financial scandals, the purpose of this study is to develop an audit Whistleblowing model by considering the environmental characteristics and conditions governing the audit profession in the country. In terms of purpose, research method is part of development research, in terms of data collection is part of exploratory research and in terms of methodology is quality work. Based on the qualitative methodology and the approach based on the data theory of the foundation, through interviews with 23 members of the audit organization up to the theoretical saturation stage (19 interviews), in 2020, which were selected by snowball sampling method, which finally A qualitative model of audit Whistleblowing was presented that includes causal conditions, intervening factors and context as well as strategies related to audit Whistleblowing and the consequences of each. To obtain data validity and validity, two methods of validation and angulation were used in the research. The results were identified and presented in the form of a conceptual model that includes 7 categories for causal conditions, 5 categories for intervention, 8 categories for intervening conditions, 3 categories for strategy and 6 categories for outcome related to the audit Whistleblowing phenomenon. Discussion and Conclusion: The results of the study indicated that there is a negative view of Whistleblowing, at the same time, in addition to emphasizing legal support and paying attention to the economic and organizational structure, members of the profession believed that by creating a culture and encouraging warnings,
کلیدواژهها [English]