The developing of auditors' whistleblowing by using grounded theory
In view of the spread of financial corruption in various spheres, auditors' whistleblowing has been pro-posed as a instrument to prevent and combat financial corruption in different countries, but so far in Iran there is no coherent model for this issue. Therefore, in this study, an attempt has...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2022-09-01
|
| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_6528_575eafbb8d92bf099113120c4ff6f37c.pdf |
| _version_ | 1797955973068881920 |
|---|---|
| author | khaled yadegari Allah karam salehi Houshang Amiri Hussein Khanifar |
| author_facet | khaled yadegari Allah karam salehi Houshang Amiri Hussein Khanifar |
| author_sort | khaled yadegari |
| collection | DOAJ |
| description | In view of the spread of financial corruption in various spheres, auditors' whistleblowing has been pro-posed as a instrument to prevent and combat financial corruption in different countries, but so far in Iran there is no coherent model for this issue. Therefore, in this study, an attempt has been made to design an auditor whistleblowing model based on the Grounded theory. For this purpose, in 2020, using snow-ball sampling method with 18 specialized faculty members, partners of auditing firms, managers of the auditing organization and Iranian Society Certified Public Accountants who have expertise and experi-ence in the auditing, In-depth interviews were conducted up to the suffusion stage. Research data were analyzed using coding method and the main categories and concepts were extracted. The results showed that the most important causal conditions that can be effective in auditors' whistleblowing are governance structure, governing laws, professional structure and characteristics of the auditing profession. Al-so, the research findings showed that in order to achieve the auditors' whistleblowing, strategies such as professional structure reform, oversight structure reform, infrastructure reform and the education quality and modernity (use of new technologies) should be adopted. Finally, the research model showed that auditors' whistleblowing can have consequences such as promoting profession, reducing financial corruption, increasing transparency and quality of reporting, economic system dynamic, agility the auditing profession structure, passing the auditors' protection law, IT entry and accountee and accountability. |
| first_indexed | 2024-04-10T23:42:40Z |
| format | Article |
| id | doaj.art-76bf6fc2bcb1493aa09f6993eed96b60 |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-04-10T23:42:40Z |
| publishDate | 2022-09-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-76bf6fc2bcb1493aa09f6993eed96b602023-01-11T06:16:04ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202022-09-0112316118010.22051/jera.2021.34134.27686528The developing of auditors' whistleblowing by using grounded theorykhaled yadegari0Allah karam salehi1Houshang Amiri2Hussein Khanifar3PhD student Department of Accounting, Khorramshahr-Persian Gulf International Branch, Islamic Azad University, khorramshahr, IranAssistant professor Department of Accounting, Masjed-Soleiman Branch, Islamic Azad University, Masjed-Soleiman, IranAssistant professor, Department of Accounting, Abadan Branch, Islamic Azad University, Abadan, Iran.Department of Management & amp; Accounting, Farabi Campus University of Tehran, Qom, IranIn view of the spread of financial corruption in various spheres, auditors' whistleblowing has been pro-posed as a instrument to prevent and combat financial corruption in different countries, but so far in Iran there is no coherent model for this issue. Therefore, in this study, an attempt has been made to design an auditor whistleblowing model based on the Grounded theory. For this purpose, in 2020, using snow-ball sampling method with 18 specialized faculty members, partners of auditing firms, managers of the auditing organization and Iranian Society Certified Public Accountants who have expertise and experi-ence in the auditing, In-depth interviews were conducted up to the suffusion stage. Research data were analyzed using coding method and the main categories and concepts were extracted. The results showed that the most important causal conditions that can be effective in auditors' whistleblowing are governance structure, governing laws, professional structure and characteristics of the auditing profession. Al-so, the research findings showed that in order to achieve the auditors' whistleblowing, strategies such as professional structure reform, oversight structure reform, infrastructure reform and the education quality and modernity (use of new technologies) should be adopted. Finally, the research model showed that auditors' whistleblowing can have consequences such as promoting profession, reducing financial corruption, increasing transparency and quality of reporting, economic system dynamic, agility the auditing profession structure, passing the auditors' protection law, IT entry and accountee and accountability.https://jera.alzahra.ac.ir/article_6528_575eafbb8d92bf099113120c4ff6f37c.pdfqualitative researchgrounded theoryauditors' whistleblowing |
| spellingShingle | khaled yadegari Allah karam salehi Houshang Amiri Hussein Khanifar The developing of auditors' whistleblowing by using grounded theory پژوهشهای تجربی حسابداری qualitative research grounded theory auditors' whistleblowing |
| title | The developing of auditors' whistleblowing by using grounded theory |
| title_full | The developing of auditors' whistleblowing by using grounded theory |
| title_fullStr | The developing of auditors' whistleblowing by using grounded theory |
| title_full_unstemmed | The developing of auditors' whistleblowing by using grounded theory |
| title_short | The developing of auditors' whistleblowing by using grounded theory |
| title_sort | developing of auditors whistleblowing by using grounded theory |
| topic | qualitative research grounded theory auditors' whistleblowing |
| url | https://jera.alzahra.ac.ir/article_6528_575eafbb8d92bf099113120c4ff6f37c.pdf |
| work_keys_str_mv | AT khaledyadegari thedevelopingofauditorswhistleblowingbyusinggroundedtheory AT allahkaramsalehi thedevelopingofauditorswhistleblowingbyusinggroundedtheory AT houshangamiri thedevelopingofauditorswhistleblowingbyusinggroundedtheory AT husseinkhanifar thedevelopingofauditorswhistleblowingbyusinggroundedtheory AT khaledyadegari developingofauditorswhistleblowingbyusinggroundedtheory AT allahkaramsalehi developingofauditorswhistleblowingbyusinggroundedtheory AT houshangamiri developingofauditorswhistleblowingbyusinggroundedtheory AT husseinkhanifar developingofauditorswhistleblowingbyusinggroundedtheory |