Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach
Subject and Purpose of the Article: The purpose of this study is to Representing an Appraisal Pattern for the dimensions of ethics on the process of financial corruption reporting of Public Sector Accountants and Auditors based on a combined approach. Research Method: In the qualitative part, the ph...
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Payame Noor University
2021-01-01
|
| Series: | حسابداری دولتی |
| Subjects: | |
| Online Access: | http://gaa.journals.pnu.ac.ir/article_7369_8be178c218934a56e09ecb62b69aff57.pdf |
| _version_ | 1818937472340459520 |
|---|---|
| author | rahman aali Mohammadreza Mehrabanpour hosain Jahangirnia Reza gholami jamkarani Mahmood Qayyumzadeh |
| author_facet | rahman aali Mohammadreza Mehrabanpour hosain Jahangirnia Reza gholami jamkarani Mahmood Qayyumzadeh |
| author_sort | rahman aali |
| collection | DOAJ |
| description | Subject and Purpose of the Article: The purpose of this study is to Representing an Appraisal Pattern for the dimensions of ethics on the process of financial corruption reporting of Public Sector Accountants and Auditors based on a combined approach. Research Method: In the qualitative part, the phenomenological method based on the Colizzi model was used and in the quantitative part, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of this article was 19 people in the qualitative part based on purposive sampling and 380 people in the quantitative part by non-purposive sampling method. The research tool in the qualitative part was an in-depth unstructured interview and in the quantitative part, the questionnaire was extracted from qualitative components. Research Findings: Data analysis in the qualitative section identified individual, behavioral and structural factors that were ethical and the results of the quantitative section in the form of structural equation model showed that the effects of individual, behavioral and structural factors on the process of financial corruption reporting were significant. Conclusion, Originality and its Contribution to the Knowledge: Considering ethical issues as an important and influential factor in people's willingness to financial corruption reporting. |
| first_indexed | 2024-12-20T05:52:30Z |
| format | Article |
| id | doaj.art-c4fcaa685bbc46fb9c0a331c3925356f |
| institution | Directory Open Access Journal |
| issn | 2423-4613 2645-498X |
| language | English |
| last_indexed | 2024-12-20T05:52:30Z |
| publishDate | 2021-01-01 |
| publisher | Payame Noor University |
| record_format | Article |
| series | حسابداری دولتی |
| spelling | doaj.art-c4fcaa685bbc46fb9c0a331c3925356f2022-12-21T19:51:08ZengPayame Noor Universityحسابداری دولتی2423-46132645-498X2021-01-0171455810.30473/gaa.2021.56942.14417369Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approachrahman aali0Mohammadreza Mehrabanpour1hosain Jahangirnia2Reza gholami jamkarani3Mahmood Qayyumzadeh4PhD. Student in Accounting, Qom Branch. Islamic Azad University, Qom, Iran.Assistant Professor, Department of Accounting, University of Tehran, Farabi Campus Qom, Qom, Iran.Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran.Professor, Department of Law, Saveh Branch, Islamic Azad University, Saveh, Iran.Subject and Purpose of the Article: The purpose of this study is to Representing an Appraisal Pattern for the dimensions of ethics on the process of financial corruption reporting of Public Sector Accountants and Auditors based on a combined approach. Research Method: In the qualitative part, the phenomenological method based on the Colizzi model was used and in the quantitative part, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of this article was 19 people in the qualitative part based on purposive sampling and 380 people in the quantitative part by non-purposive sampling method. The research tool in the qualitative part was an in-depth unstructured interview and in the quantitative part, the questionnaire was extracted from qualitative components. Research Findings: Data analysis in the qualitative section identified individual, behavioral and structural factors that were ethical and the results of the quantitative section in the form of structural equation model showed that the effects of individual, behavioral and structural factors on the process of financial corruption reporting were significant. Conclusion, Originality and its Contribution to the Knowledge: Considering ethical issues as an important and influential factor in people's willingness to financial corruption reporting.http://gaa.journals.pnu.ac.ir/article_7369_8be178c218934a56e09ecb62b69aff57.pdfethicscorruptionfinancial corruption reporting |
| spellingShingle | rahman aali Mohammadreza Mehrabanpour hosain Jahangirnia Reza gholami jamkarani Mahmood Qayyumzadeh Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach حسابداری دولتی ethics corruption financial corruption reporting |
| title | Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach |
| title_full | Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach |
| title_fullStr | Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach |
| title_full_unstemmed | Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach |
| title_short | Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach |
| title_sort | representing an appraisal pattern for the dimensions of ethics on the process of financial corruption reporting of public sector accountants and auditors based on a combined approach |
| topic | ethics corruption financial corruption reporting |
| url | http://gaa.journals.pnu.ac.ir/article_7369_8be178c218934a56e09ecb62b69aff57.pdf |
| work_keys_str_mv | AT rahmanaali representinganappraisalpatternforthedimensionsofethicsontheprocessoffinancialcorruptionreportingofpublicsectoraccountantsandauditorsbasedonacombinedapproach AT mohammadrezamehrabanpour representinganappraisalpatternforthedimensionsofethicsontheprocessoffinancialcorruptionreportingofpublicsectoraccountantsandauditorsbasedonacombinedapproach AT hosainjahangirnia representinganappraisalpatternforthedimensionsofethicsontheprocessoffinancialcorruptionreportingofpublicsectoraccountantsandauditorsbasedonacombinedapproach AT rezagholamijamkarani representinganappraisalpatternforthedimensionsofethicsontheprocessoffinancialcorruptionreportingofpublicsectoraccountantsandauditorsbasedonacombinedapproach AT mahmoodqayyumzadeh representinganappraisalpatternforthedimensionsofethicsontheprocessoffinancialcorruptionreportingofpublicsectoraccountantsandauditorsbasedonacombinedapproach |