نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی، واحد رشت، رشت، ایران.
2 استادیار، گروه حسابداری، دانشگاه آزاد اسلامی، واحد رشت، رشت، ایران
3 دانشیار، گروه حسابداری، دانشگاه آزاد اسلامی، واحد کرج، البرز، ایران.
4 استادیار، گروه ﻣﺪﯾﺮﯾﺖ دوﻟﺘﯽ، داﻧﺸﮕﺎه آزاد اﺳﻼﻣﯽ واﺣﺪ رﺷﺖ، رشت، ایران.
چکیده
کلیدواژه‌ها
عنوان مقاله [English]
نویسندگان [English]
A Whistleblowing auditor is a voluntary act whereby audit staff must report the behaviors of their colleagues' professional ethics to the appropriate internal or external authorities. This report may have negative costs and consequences for the whistleblower. Therefore, the purpose of this paper is to examine the level of whistleblowing of the auditing profession by auditors employed in the Supreme Audit Court and auditors of the audit organization based on the principled organizational dissent model. Statistical society of this survey contains 130 auditors working in Supreme Audit Court and Audit Organization in 2019 which have been selected by random sampling method. The method of testing the hypotheses is also based on nonparametric statistical tests. The results of this study show that perceived personal responsibility of whistleblowing, as well as perceived seriousness of the act in question among the auditors of the Supreme Audit Court, are greater than of auditors of the Audit Organization, and this difference is significant. But auditors’ perceived personal costs of reporting of the Supreme Audit Court and Audit Organization for whistleblowing are not significantly different. This means that both groups of auditors are concerned about the costs associated with disclosing and reporting their colleagues' professional and organizational violations to the appropriate authorities.
کلیدواژه‌ها [English]
)