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Designing an Ethical Model of Whistleblowing Motivations for Fraud Detection
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Mohammad Rahimi1   , Mehrdad Ghanbari2 , Somayeh Saravi3 , Maryam Nouraee3 |
1- Ph.D. Student, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
2- Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran. , g.mehrdad1360@gmail.com
3- Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran. |
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Abstract: (15 Views) |
Background: After the emergence of whistleblowers who caused a stir in the world of politics by revealing violations or confidential government secrets, whistleblowing became the focus of attention of philosophers and ethicists. In this study, an attempt was made to design an ethical model for the motivations for whistleblowing to detect fraud among accountants working in banks.
Method: The present study is applied and is classified as a mixed research. In the first part, which was conducted by reviewing past research and the meta-synthesis method, 37 articles were reviewed as a sample from the sources and articles available between 2004 and 2024, and after coding, ethical drivers of whistleblowing were identified. In the second part, 342 people were selected as a sample from the statistical population including all managers and employees working at Sepah Bank using the descriptive-correlation method. The researcher-made questionnaire tool was based on the first part of the research, and finally, statistical analysis was performed using structural equations.
Results: Based on the research review, 133 primary codes, 34 subcategories, and 12 main codes were identified. Responsibility to society has a positive and significant effect on the values of professional ethics and organizational security, and these two factors, in turn, promote whistleblowing, fraud detection, and the quality of financial reporting. Also, trust and disclosure play an important and significant role in improving optimal reporting. However, the hypothesis of the effect of organizational security on optimal reporting was not confirmed, which could pave the way for future research in this area.
Conclusion: The findings emphasize the need to strengthen ethical training, an organizational culture based on trust and accountability, and increase monitoring to combat corruption, and can be a valuable guide for bank managers and policymakers to improve reporting processes and detect fraud.
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| Keywords: Ethical Model, Whistleblowing, Fraud, Disclosure |
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Full-Text [PDF 420 kb]
(15 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2025/11/23 | Accepted: 2026/01/31 | Published: 2026/05/28
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