Explanation and development of independent Auditors Whistleblowing model

Document Type : Research Paper

Authors

1 Department of accounting, central Tehran branch, Islamic Azad university, Tehran, Iran

2 Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran

10.22099/jaa.2022.43505.2235

Abstract

Introduction

  In this study, the whistleblowing model of Iran's independent auditors has been explained.
 

Method

The research is combined (qualitative-quantitative), in the qualitative part, the Grounded Theory method has been used. Data collection tools in this section are in-depth semi-structured interviews. The statistical population of the study is the members of the audit organization up to the theoretical saturation stage (19 interviews) in 2019, and purposive sampling has been used.
 

Results

The collected data were analyzed using open, axial and selective coding and the final model was extracted. Quantitative modeling of structural equations using Smart PLS 3  software has been used. The statistical population in the quantitative phase of the research consists of partners of auditing firms, managers and supervisors of the Iranian Society of Certified Public Accountants and the auditing organization. The measurement tool is in the quantitative part of the questionnaire and the measurement scale was 5-choice. At first, the measurement models were reviewed and the validity and reliability of the measuring instrument were confirmed. Then, in the structural model section, the predictive power of the model was evaluated.
 

Discussion and Conclusion

According to the results of this research, the most important consequences of whistleblowing auditors are increasing credibility in the profession, satisfaction, public trust, reducing information asymmetry, macro and national consequences (amendment of transparency laws and regulations), planning for the development of ethical principles of the profession and policy making. In attracting auditors, especially certified accountants, increasing the auditor's independence and improving the control system will cause auditors to warn and increase the credibility of the profession.
 
 

Keywords

References

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History

  • Receive Date: 20 May 2022
  • Revise Date: 08 August 2022
  • Accept Date: 24 September 2022

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