نوع مقاله : مقاله پژوهشی
نویسنده
دانشگاه آزاد اسلامی، واحد رامسر، رامسر، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
The purpose of this study is investigation of the effect of ethical climate on auditors' whistle-blowing whit the mediating role of job satisfaction and organizational commitment. Whistle-blowing is an important mechanism for predicting and preventing unethical behavior that, influenced by individual and organizational variables, helps to establish and improve the quality of work in companies. In this context, the ethical climate facilitates the identification and prediction of ethical lapses, and the factors of job satisfaction and organizational commitment of auditors help to prevent the occurrence of these errors and support the reports. Statistical society of this survey contains 427 auditors working in auditing profession in 2022 which have been selected by random sampling method. The present survey is functional in purpose and descriptive correlation in method. The survey’s data has been collected by questionnaire tool and for investigate the effects of factors on whistle-blowing and also the structural equation modeling method by smart PLS3&SPSS 22 software was used to present the recommended pattern. The outcomes of the survey revealed that the ethical climate whit the mediating role of job satisfaction and organizational commitment have positive and meaningful effects on auditors' whistle-blowing.
کلیدواژهها [English]
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