Organizational Justice and Ethical Whistle-Blowing in Audit Profession
Researches show that organizational justice is promoted in organizations, then ethical whistle-blowing increase by employees. Contribution to theoretical foundation of whistle-blowing in ethical literatures is the first aim and specification of the relationship between organizational justice and ethical whistle-blowing is the second aim of this study.
The research method is descriptive-correlative. Auditors employed in Iranian audit firms and Audit organization in 2018 were the sample of this study and we select 275 auditors as statistical sample. Questionnaire was used in this study. Multiple linear regression was used in order to data analysis and research hypotheses testing.
The results of this study show that organizational justice has a significant and positive relationship with the whistle blowing other outcomes of this study show that there is a significant relationship between auditorchr('39')s job ranks with the whistle blowing. In other word, when auditorchr('39')s job rank increase then they intend to report wrongdoings.
According to the findings of this study, in order to increase whistle blowing in audit profession, audit firms should enhance organizational justice. Due to that whistle-blowing are very important in auditing profession, policy makers of auditing could participate to develop rules and facilities in this regard.
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