The Impact of Ethical Foundations on Reporting Audit Whistleblowing: Evidences from Private Audit Firms

نویسندگان
Karimi, Naser ID 1
Zeinali, Mahdi ID 2
Badavar Nahandi, Younes ID 3

1 Ph.D. Student in Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

2 Dept. of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

3 Dept. of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran

doi
10.52547/ijethics.4.2.27
چکیده

Background: Reporting whistleblowing as an ethical behavior can play an effective role in combating illegal behaviors as well as preventing scandals in organizations, especially auditing firms. Therefore, the purpose of this study is to investigate the effect of ethical foundations of auditors working in the private sector on their willingness ...

کلیدواژه‌ها
Whistleblowing, Ethical behavior, Ethical foundations