The Effect of Professional Commitment on Auditors' Ethical Whistleblowing: Moderating Role of Gender and Age

نویسندگان
Hajiabbasi, Morteza ID 1
Vatanparast, Mohammad Reza ID 2
Azadehdel, Mohammad Reza ID 3
Banimahd, Bahman ID 4

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

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

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

4 Dept. of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran

doi
10.52547/ijethics.4.1.38
چکیده

Background: The auditing profession has a critical contribution in upgrading information transparency, economic health, and confidence in the community. With the spread of financial corruption, ethical whistleblowing as a control mechanism and part of corporate governance was raised as an essential approach to prevent and identify immoral behaviors. This study aimed to ...

کلیدواژه‌ها
Professional commitment, Ethics, Whistleblowing