1
Ph.D. Student of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2
Associate Professor of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
Abstract
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.
بیگی هرچگانی ، ابراهیم ؛ بنی مهد ، بهمن ؛ رئیس زاده ، رضا ؛ رویایی ، رمضانعلی (۱۳۹۵) ارزش های انگیزشی و هشداردهی اخلاقی حسابرسان دربارۀ خطاکاری ، مجله اخلاق در علوم و فن آوری ، 12(4) – 2- 16
رابینز، استفن( 1387 )، تئوری سازمان: ساختار و طرح سازمانی، ترجمه مهدی الوانی و حسن دانایی فر، تهران، نشر صفار
ساریخانی ، مهدی ، ایزدی نیا ، ناصر ، دائی کریم زاده سعید (1398) بررسی قصد گزارشگری تقلب با استفاده از تئوری رفتار برنامه ریزی شده و نقش تعدیل گری شدت اخلاقی ، دانش حسابداری مالی ، شماره 1، سال ششم ، صص 75 -105
کفاش ، لیلی و ایمانی ، حمید رضا (1396) تأثیر تعهد سازمانی و ارزشهای اخلاقی بر قصد گزارش تخلفهای کشفشده در بین حسابداران بخش عمومی ، حسابداری سلامت ، شماره 18 صص 90-109
گلدوست ، مجید ، طالب نیا ، قدرت اله ، اسماعیل زاده مقری علی ، رهنمای رودپشتی فریدون ، رویایی رمضانعلی (1397) ارزیابی تاثیر ادراک اخلاقی و شهود بر قضاوت اخلاقی حسابداران نسبت به هشداردهی تخلفات مالی در بخش عمومی ، دانش حسابداری مالی ، شماره 18 ، صص 1-24
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Shahabi,S. and Rezaei,F. (2021). The Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing. Journal of Management Accounting and Auditing Knowledge, 10(39), 79-88.
MLA
Shahabi,S. , and Rezaei,F. . "The Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing", Journal of Management Accounting and Auditing Knowledge, 10, 39, 2021, 79-88.
HARVARD
Shahabi S., Rezaei F. (2021). 'The Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing', Journal of Management Accounting and Auditing Knowledge, 10(39), pp. 79-88.
CHICAGO
S. Shahabi and F. Rezaei, "The Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing," Journal of Management Accounting and Auditing Knowledge, 10 39 (2021): 79-88,
VANCOUVER
Shahabi S., Rezaei F. The Effect of Organizational Justice , Organizational Trust and Organizational Commitment of Auditors on Audit Whistle-Blowing. Journal of Management Accounting and Auditing Knowledge, 2021; 10(39): 79-88.