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The Effect of Ethical Foundations on the Reporting of Audit Violations: Evidence from the Private Sector of Auditing
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| Baharat Skandalis *1, Palam Perkash |
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Abstract: (21 Views) |
Reporting violations as an ethical behavior can play an effective role in dealing with illegal behaviors and preventing scandals in organizations, especially audit institutions. Therefore, the purpose of the present study is to investigate the effect of the ethical foundations of auditors working in the private sector on their willingness to report audit violations. This research is applied in terms of purpose and descriptive-correlation type. The statistical population of this research is all auditors working in private sector audit institutions, 160 of whom were selected using random sampling method. The research variables were measured using standard questionnaires and finally, multivariate regression test was used to analyze the collected data. The results of the present study confirm the positive and significant effect of ethical foundations on decisions related to reporting violations in private sector audit institutions. Also, the results showed that as the age and job rank of auditors working in private sector audit institutions increases, their tendency to report audit violations decreases. Since the increase in the willingness of auditors to disclose violations, in order to fulfill the task of crediting, leads to the improvement of audit quality; According to the results obtained in this research, it is suggested to the influential organizations in the legislation to consider the ethical foundations as an effective factor in reporting violations and try to strengthen it. In this way, in such a competitive market, auditors can be led to comply with fair treatment to others even in spite of jeopardizing their own well-being and personal safety |
Article number: 7 |
| Keywords: Reporting violations, Ethical behavior, Ethical foundations |
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Full-Text [PDF 841 kb]
(12 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/01/1 | Accepted: 2023/02/12 | Published: 2023/03/14
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