فهرست نشریات علمی دسترسی آزاد ایران

The present study was aimed at determining the effect of spiritual intelligence on the relationship between perfectionism traits of internal auditors and their tendency to whistleblowing, and formulating a model based on structural modeling.This was a descriptive-correlational research in nature. The statistical population included internal auditors and individuals experienced in the field of internal auditing (either as members of the audit committee or as members of the internal audit team). To this end, a list of 1787 audit committee members of publicly listed companies with a record of membership in the internal audit committee and registered with the Securities and Exchange Organization of Iran was prepared and sent to all internal auditors of listed companies. To determine the sample size, Cochran’s formula was used,and the sample size was set at 244 individuals. The tools used included the multidimensional perfectionism questionnaire by Hewitt and Flett (1991), and a scenario was used to measure whistleblowing.This scenario was based on the questionnaire designed by Taylor and Curtis (2010). Findings: The results revealed that spiritual intelligence, as a mediating variable, affected the relationship between perfectionism and whistleblowing. Besides, it was shown that, without the mediating effect of spiritual intelligence, there is a positive and direct relationship between perfectionism and whistleblowing. Based on the findings, it is recommended to plan and develop principles for enhancing spiritual intelligence, along with policies for attracting auditors and improving the control system. These measures would encourage auditors to raise red flags and ultimately increase the credibility of the profession