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:: Volume 12, Issue 4 (2-2018) ::
2018, 12(4): 120-135 Back to browse issues page
Motivational Values and Auditor's Ethical Whistle Blowing about Wrongdoing
Abstract:   (837 Views)
Background: People's value system is an effective factor on their behavior. Whistle Blowing can reduce corporate wrongdoing as a voluntary ethical behavior. Therefore, the aim of this research is the study of motivational values on auditor’s ethical whistle blowing.
Method: The research method is descriptive-correlative. Population of the study includes all private and public auditors in 2015. Among all, 385 auditors were selected randomly as sample. Standard questionnaire was used in this study. Structural Equation Modeling (SEM) using LISREL software was used in order to data analysis and hypothesis testing.
Results: The findings show that auditors with the high level of individual's motivational values will have a lower tendency to whistle blowing. The severity of the impact increases by their perceived seriousness of the act in question and their perceived personal responsibility to report, but findings are reversed when auditors have a high level of collectivist's motivational values.
Conclusion: According to this study, the most important mechanism influencing the auditor's whistle blowing is their perceived personal costs of reporting. Because of perceived losses as a result of wrongdoing reports, auditors with any value system, have a lower tendency to whistle blowing.
Keywords: Ethics, Whistle blowing, Motivational values, Corporate wrongdoing
Full-Text [PDF 304 kb]   (530 Downloads)    
Type of Study: Research | Subject: Special
Received: 2018/02/20 | Accepted: 2018/02/20 | Published: 2018/02/20
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Motivational Values and Auditor's Ethical Whistle Blowing about Wrongdoing . Ethics in science and Technology. 2018; 12 (4) :120-135
URL: http://ethicsjournal.ir/article-1-887-en.html

Volume 12, Issue 4 (2-2018) Back to browse issues page
فصلنامه اخلاق در علوم و فناوری Ethics in Science and Technology
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