تأثیر تعهد سازمانی و ارزش‌های اخلاقی بر قصد گزارش تخلف‌های کشف‌شده در بین حسابداران بخش عمومی

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37  Sims, R. L. and J. P. Keenan (1999). “A Cross-Cultural Comparison of Managers’ Whistleblowing Tendencies”, International Journal of Value-Based Management, Vol. 12, No. 2, pp. 137-151.

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44  Dworkin, T. M. and M. S. Baucus (1998). “Internal vs. External Whistleblowers: A Comparison of Whistleblowing Processes”, Journal of Business Ethics, Vol. 17, No. 2, pp. 1281-1298.

45  Banimahd, B. and A. Golmohamadi (2017). “Investigating the Relationship between Ethical Climate and Whistleblowing through Optional Reporting Model in Iran’s Audit Profession”, Iranian Journal of Value and Behavioral Accounting, Vol. 2, No. 3, pp. 61-86. [In Persian]

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50  Beigi Harchegani, E.; Banimahd, B.; Raiiszadeh, S. M. R.; and R. Royaee (2017). “Investigating the Effect of Auditors’ Machiavellian Behavior on Their Whistleblowing”, Iranian Journal of Value & Behavioral Accounting, Vol. 1, No. 2, pp. 65-95. [In Persian]

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54  Alleyne, P.; Charles-Soverall, W.; Broome, T.; and A. Pierce (2017). “Perceptions, Predictors and Consequences of Whistleblowing among Accounting Employees in Barbados”, Mediatory Accountancy Research, Vol. 25, No. 2, pp. 1-57.

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56  Mayer, D. M.; Nurmohamed, S.; Treviño, L. K.; Shapiro, D. L.; and M. Schminke (2013). “Encouraging Employees to Report Unethical Conduct Internally: It Takes a Village”, Organizational Behavior and Human Decision Processes, Vol. 121, No. 1, pp. 89-103.