From ethics to whistleblowing: the role of psychological safety in professional misconduct reporting by auditors
نویسندگان
1 Department of Accounting, Bi.C., Islamic Azad University, Birjand, Iran
2 Assistant Professor, Department of Accounting, Isl.C., Islamic Azad University, Islamshahr, Iran
3 Associate Professor, Department of Accounting, Bi.C., Islamic Azad University, Birjand, Iran
doi
10.22037/sdh.v11i1.50072چکیده
Background: Auditors, especially in health-related sectors, face psychological and organizational barriers when reporting misconduct. While ethical leadership promotes whistleblowing, the moderating role of psychological safety remains underexplored. This study examined how psychological safety influences the relationship between ethical leadership and auditors’ willingness to report professional misconduct. Methods: This descriptive-correlational survey was conducted among auditors working in the Audit Organization and member institutions of the Iranian Association of Certified Public Accountants in 2025. A simple random sampling method was employed, and a total of 177 valid questionnaires were collected for analysis. Data collection instruments included standardized questionnaires on ethical leadership, psychological safety, and whistleblowing intention, all of which have been previously validated in Iranian contexts, showing satisfactory reliability (Cronbach’s alpha > 0.80) and construct validity through confirmatory factor analysis. Data were analyzed using structural equation modeling with the partial least squares approach (PLS-SEM) via SmartPLS 4 software. PLS-SEM was chosen because it is well-suited for studies with relatively small sample sizes, can handle complex models with multiple latent variables, and does not require strict assumptions about data normality Results: Ethical leadership was significantly and positively associated with a greater willingness to report professional misconduct (P<0.01). Furthermore, psychological safety strengthened the effect of ethical leadership on whistleblowing intention and served as a significant moderator (P<0.05). Conclusion: Psychological safety may play a key role in enhancing whistleblowing within auditing institutions, especially in health-related organizations. Unlike prior studies that focused only on direct effects of ethical leadership, examining psychological safety as a moderating factor addresses a scientific gap by showing when and how ethical leadership most effectively promotes whistleblowing. This highlights that a supportive work environment can strengthen transparency and foster a health-oriented organizational culture.
