Examining the relationship between social conservatism and auditors' Whistle-blowing with emphasis on the moderating role of moral intensity

Subject Areas : Management Accounting

kaveh parandin ¹ (Assistant Professor, Faculty Member of Accounting, Payame Noor University, Tehran, Iran,)
yasser shirzadi ² (Instructor of Accounting, Payame Noor University)
Somayeh Hosseini Aghdaei ³ (Assistant Professor, Department of Accounting, Payame Noor University, Tehran)
tayebeh jamshidi ⁴ (PhD in Accounting, Faculty of Social and Economic Sciences, Al-Zahra University, Tehran, Iran.)

Received: 2023-10-14 Accepted : 2024-06-18 Published : 2024-06-23

Keywords: social conservatism, auditors&#039, Whistle-blowing, moral intensity,

Abstract :

Whistle-blowing is an action to discover, control and finally disclose wrongdoings, especially financial violations in organizations. On the other hand, social conservatism means people's desire to maintain traditional values as they are, so it is expected that people working in the auditing profession who have high social conservatism will have more conservative professional behaviorsthe purpose of this research is to investigate the effect of social conservatism on the Whistle-blowing of auditors with the moderating role of moral intensity. This research is a type of survey research.The statistical sample of the research consists of 316 auditors working in private audit institutions and audit organizations in 2021. In order to test the hypotheses, multiple regression has been used. The findings of the research show that there is a significant and positive relationship between social conservatism and auditors' internal and external Whistle-blowing. Also, the hypothesis test shows that the moderating variable of moral intensity has a significant effect on the relationship between social conservatism and auditors' Whistle-blowing.