Organizational factors and Human Resources characteristics’ impact on warning reporting in auditing profession: A study in auditing institutions in Iran on

The main focus of this research is to investigate and explain the role of organizational factors and human resources characteristics in the warning report of auditors of auditing institutions in Iran. The statistical population of the research includes auditors working in audit institutions, members of the public accountants' society and audit organization. Data related to the characteristics of human resources and the variables of organizational factors have been collected using standard questionnaires. Due to the complex nature of standard questionnaires used, a multi-level structural equation model is used to analyze the collected data. The first and second levels of the model are used to confirm the validity and reliability of the research variables. The third level of the model, which explains the relationship between research variables, has been used to test the research hypotheses. The results of the research showed that the free-spirited leadership style is an important organizational factor promoting the warning report in the audit profession in Iran's official audit institutions. Also, managing age in human resource leads to the improvement of transparency of reporting and, in turn, prompts timely warning reporting among auditors in accordance with principles, procedures and legal criteria as a voluntary act.