Scope of Theory of Planned Behavior and Whistle-Blowing Tendency

Subject Areas : Financial and Behavioral Researches in Accounting

Vahid Bekhradi Nasab ¹

1 - PhD in Accounting, Department of Accounting, Najafabad branch, Islamic Azad Univercity, Najafabad, Iran

Received: 2021-11-26 Accepted : 2021-12-31 Published : 2022-02-20

Keywords: Independent Auditors' Whistle-Blowing Tendency, Planned Behavior Theory, Ethical Decision Making,

Abstract :

The desire to "Whistle-Blowing" the independent auditor is a move by independent auditors to detect violations and report them to oversight bodies for remedial action. However, the lack of motivation and willingness to disclose the report of errors discovered by independent auditors and the lack of willingness to Whistle-Blowing among them, requires that in the present study to focus on the ethical decision-making process, so that auditors Be encouraged independently and try to be alert. This research is purposeful, applied and a combination of cross-sectional and correlational survey methods. The statistical population of the trusted auditing firms of Tehran Stock Exchange and the research sample includes 56 firms in2020that were selected based on availability. The research tool is a questionnaire and a scenario and the research hypotheses have been tested using the least squares model. The results of the study show the extent to which auditors consider themselves to be the ethical representatives of the client. In other words, research evidence suggests that an individual's attitude toward Whistle-Blowing, ethical acceptance by others and oneself, one's perception of behavioral control, commitment to independence, and individual responsibility in reporting have a positive effect on the willingness to Whistle-Blowing independent auditors. But the consequences of reporting for the individual have a negative effect on the willingness to Whistle-Blowing independent auditors. Also, organizational support, correlation, group, group norms, and ethical status. Relationship between individual characteristics of auditors and the individual's willingness to Whistle-Blowing independent auditors.