فهرست نشریات علمی دسترسی آزاد ایران

The aim of this study is to identify and classify the factors influencing the reporting of malpractice considering the phenomenon of spectatorship, using structural-interpretative methodology and MicMac analysis. The present study is developmental in terms of its objective, qualitative in terms of data and document-based in terms of data collection. The research method is analytical-descriptive. The statistical population of this study consists of college faculty members, employees and managers of certified public accounting institutions in Tehran Stock Exchange. In this research, the snowball method was used and information was collected from 15 academic and practitioner experts through interviews and filling out questionnaires. In a first step, the dimensions and indicators of the malpractice reporting model were extracted from the theoretical literature, taking into account the phenomenon of spectatorship, and validated through expert interviews. The result of this phase was 14 indicators in the form of four main dimensions. In the next step, structural-interpretative modeling and MicMac analysis were used to determine the relationship and order between the dimensions and indicators and to create a structural model. The research results led to the design of an integrated model of malpractice reporting considering the phenomenon of spectatorship on nine levels, where among the 14 determinant indicators of malpractice reporting considering the phenomenon of spectatorship, the ethical-cultural dimensions, the individual personality factors and the administrative-managerial, phenomenon of spectatorship were identified as the most important dimensions, and the organizational culture indicator was recognized as the most influential and thus the most fundamental indicator.