جستجوی مقالات مرتبط با کلیدواژه "internal whistle-blowing" در نشریات گروه "علوم انسانی"

Internal whistle-blowing is known as one of the most effective methods for identifying fraud. Understanding the factors influencing the reporting of fraud according to the bystander effect can be a great help in reducing fraud. This is important in this study with the aim of the pattern of factors affecting the whistle-blowing with emphasis on the bystander effect.

To answer the research question, Meta-composition, content analysis, and semi-structured interviews with experts (Delphi) were used. A total of 61 articles related to the research topic include fraud, spectator, bystander effect, fraud report, whistle-blowing, diffusion of responsibility, non-motivated, and disclosure of illegal activities, were analyzed and 14 experts were interviewed.

Analyzes show that 5 individual structures (including 19 cases and cases such as weakness of courage and fear of evaluation and judgment), interpersonal (including 4 cases and cases such as unfamiliarity with the principles of social behavior and weakness in social responsibility), moral- Cultural (including 9 cases and cases such as weakness in piety and spirituality and lack of honesty and integrity), administrative-managerial (including 12 cases and cases such as lack of legal and social support and lack of organizational transparency) and the nature of the violation (including 7 cases and cases such as The number of informed people and the uncertainty of the occurrence of violations affect the internal reporting of financial violations) because of the spectator phenomenon. Also, each structure has components, and each component affects the spectator and internal reporting of financial violations.

In some cases, the violation can be reported to other employees, but instead of reporting, they only become spectators who have observed the violation. Spectator management allows employees to report financial violations. Violators are in front of the eyes of spectators who feel responsible for exposing the violation. This study examined this issue and showed that paying attention to the five identified structures will reduce corruption and misconduct and will protect the interests of stakeholders and the public. It also provides a platform for employees to report violations in organizations.

Internal whistle-blowing is one of the issues that occur in the organization by employees, which informs managers of future larger problems and protects and protects the organization in some way from the organization. The purpose of this study is to determine the relationship between organizational identity and internal whistleblowing with the moderate role of perceived ethical climate and Proactive personality. The present study is a descriptive-survey study and is in terms of its purpose. The data collection tool is a questionnaire. The sampling method was a simple random sampling from 95 accountants and managers of companies accepted in Tehran Stock Exchange. For analysis of the research findings, in the form of 3 main hypotheses, the structural equation method was used by Smart PLS software. The research findings showed that there is a positive and significant relationship between organizational identity and internal whistle-blowing. Also, the relationship between organizational identity and internal whistle-blowing with perceived ethical climate and proactive personality are positively corrected and strengthened. As a result, due to the importance of internal whistleblowing in the organization's excellence, it is appropriate to pay more attention to the factors influencing internal whistle-blowing and to plan for the better use of it.

The purpose of this research is to investigate the moderating effect of perceived moral intensity on accountants’ intentions of reporting fraud. In doing so, we examined the moderating role of perceived moral intensity in the effect of organizational justice, attitude towards whistle-blowing, subjective norms, and religiosity on accountants’ intentions to internally report fraud in financial statements. This is a survey research and the statistical population is comprised of accountants of companies listed on Tehran Stock Exchange in 2015. Hypothesis testing using ordinary least-squares regression revealed that perceived moral intensity moderates the effects of organizational justice, attitude towards whistle-blowing and subjective norms but it does not moderate the effect of religiosity. Moreover, intentions of whistle blowing in male accountants is significantly higher than female accountants and education level and experience have significant positive and negative effects on intentions of whistle-blowing, respectively. Therefore, we could conclude that mechanisms such as training programs that aim at enhancement of accountants’ awareness of ethical issues and promoting their perceived moral intensity are of utmost importance for improving internal controls and increasing instances of fraud reporting.