The effect of ethical orientation, professional identity and supervisor's trust on the auditor's intention to disclose according to the moderating role of fear of reprisal

Subject Areas : Financial and Behavioral Researches in Accounting

mariyam azizian ¹ , Rahman saedi ²

1 - Master's student in accounting, Sepahan non-profit institute, Isfahan, Iran
2 - Department of Accounting, Isfahan(Khorasgan) Branch, Islamic Azad University, Isfahan, Iran

Received: 2022-09-14 Accepted : 2022-12-05 Published : 2022-12-22

Keywords: قصد افشاگری, جهت گیری اخلاقی حسابرس, هویت حرفه‌ای, ترس از تلافی, اعتماد سرپرست,

Abstract :

The purpose of this research is the effect of ethical orientation, professional identity and supervisor's trust on the auditor's intention to disclose according to the moderating role of fear of reprisal. The research method in this research is a survey type in terms of the nature of the subject and its goals, and the data collection tool is a questionnaire whose validity and reliability have been confirmed. The statistical population is all assistant auditors, auditors, senior auditors, senior supervisors, supervisors and managers working in auditing institutions, members of the official accountants society in Iran, and using Cochran's formula and sampling method, the sample size was 357 people. In order to analyze the data in this research, Kolmogorov-Smirnov tests were used to test normality and structural equations were used to verify the hypotheses. The results indicated that ethical orientation, professional identity and supervisor's trust have a positive and significant effect on the auditor's intention to disclose. Also, the results showed that the fear of retaliation can moderate the effect of these three variables on the auditor's intention to disclose.