تأثیر ویژگی‌های فردی بر تمایلات افشاگری حسابرسان مستقل

1        Nisar, T. M.; Prabhakar, G.; and M. Torchia (2018). “Whistleblowing: When Do Employees Act to Blow the Whistle?”, Organizational Dynamics, In Press.

2        Kafash, L. and H. Imani (2017). “The Effect of Organizational Commitment and Ethical Values on Whistleblowing Intention among the Public Sector Accountants”, Journal of Health Accounting, Vol. 6, No. 2, pp. 87-105. [In Persian]

3        Cowton, C. J. (2009). “Accounting and the Ethics Challenge: Remembering the Professional Body”, Accounting and Business Research, Vol. 39, No. 3, pp. 177-189.

4        Mahdavi, Gh. and A. Hushmand (2013). “Investigating The Effect of Organizational Moral Culture on Auditor’s Behavior”, Journal of Audit Science, Vol. 13, No. 51, pp. 41-61. [In Persian]

5        Alleyne, P. A.; Hudaib, M.; and R. Pike (2013). “Towards a Conceptual Model of Whistleblowing Intentions among External Auditors”, British Accounting Review, Vol. 45, No. 1, pp. 10-23.

6        Kaplan, S. E. and S. M. Whitecotton (2001). “An Examination of the Auditors’ Reporting Intentions when another Auditor is Offered Client Employment”, Auditing: A Journal of Practice & Theory, Vol. 20, No. 1, pp. 45-63.

7        Alleyne, P.; Hudaib, M.; and R. Haniffa (2018). “The Moderating Role of Perceived Organizational Support in Breaking the Silence of Public Accountants”, Journal of Business Ethics, Vol. 147, No. 3, pp. 509-527.

8        Brink, A. G.; Lowe, D. J.; and L. M. Victoravich (2017). “The Public Company Whistleblowing Environment: Perceptions of a Wrongful Act and Monetary Attitude”, Accounting and the Public Interest, Vol. 17, No. 1, pp. 1-30.

9        Latan, H.; Ringle, C. M.; and C. J. C. Jabbour (2017). “Whistleblowing Intentions among Public Accountants in Indonesia: Testing for the Moderation Effects”, Journal of Business Ethics, Vol. 152, No. 2, pp. 573-588.

10    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.

11    Brown, J. O.; Hays, J.; and M. T. Stuebs (2016). “Modeling Accountant Whistleblowing Intentions: Applying the Theory of Planned Behavior and the Fraud Triangle”, Accounting and the Public Interest, Vol. 16, No. 1, pp. 28-56.

12    Ghasemi, M. (Translator) (2011). “Forensic Accounting Knowledge, Famous Fraud Whistleblowers”, Journal of Accountant, Vol. 240, pp. 44-47. [In Persian]

13    Gao, L. and G. Brink (2017). “Whistleblowing Studies in Accounting Research: A Review of Experimental Studies on the Determinants of Whistleblowing”, Journal of Accounting Literature, Vol. 38, pp. 1-13.

14    Jubb, P. (1999). “Whistleblowing: A Restrictive Definition and Interpretation”, Journal of Business Ethics, Vol. 12, No. 1, pp. 77-94.

15    Brennan, N. and J. Kelly (2007). “A Study of Whistleblowing among Trainee Auditors”, British Accounting Review, Vol. 39, No. 1, pp. 61-87.

16    Alleyne, P. A. (2010). “The Influence of Individual, Team and Contextual Factors on External Auditors’ Whistleblowing Intentions in Barbados”, Published Ph.D. Thesis, University of Bradford, Available at: https://bradscholars.brad.ac.uk. [Online][15 September 2016]

17    King, G. (1999). “The Implications of an Organization’s Structure on Whistleblowing”, Journal of Business Ethics, Vol. 20, No. 4, pp. 315-326.

18    Chung, J.; Monroe, G.; and L. Thorne (2004). “An Examination of Factors Affecting External and Internal Whistleblowing by Auditors”, Research Seminar, The University of NSW School of Accounting, Available at: http://wwwdocs.fce.unsw.edu.au. [Online][1 June 2017]

19    Sikka, P.; Willmott, H.; and T. Lowe (1989). “Guardians of Knowledge and Public Interest: Evidence and Issues of Accountability in the UK Accountancy Profession”, Accounting, Auditing & Accountability Journal, Vol. 2, No. 2, pp. 47-71.

20    Golchin, H. (2003). “Kant’s Moral Philosophy”, Culture Letter, Vol. 48, pp. 93-99. [In Persian]

21    Warming-Rasmussen, B. and C. Windsor (2003). “Danish Evidence of Auditors’ Level of Moral Reasoning and Predisposition to Provide Fair Judgments”, Journal of Business Ethics, Vol. 47, No. 2, pp. 77-87.

22    Lucas, N. and V. S. Koerwer (2004). “Featured Interview Sherron Watkins, Former Vice President of Corporate Development for Enron”, Journal of Leadership and Organizational Studies, Vol. 11, No. 1, pp. 38-47.

23    Ajzen, I. (1991). “The Theory of Planned Behavior”, Organizational Behavior and Human Decision Processes, Vol. 50, No. 2, pp. 179-211.

24    Park, H. and J. Blenkinsopp (2009). “Whistleblowing as Planned Behavior-A Survey of South Korean Police Officers”, Journal of Business Ethics, Vol. 85, No. 4, pp. 545-556.

25    Buchan, H. F. (2005). “Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behaviour”, Journal of Business Ethics, Vol. 61, No. 2, pp. 165-181.

26    Flannery, B. L. and D. R. May (2000). “Environmental Ethical Decision Making in the U.S. Metal-Fishing Industry”, Academy of Management Journal, Vol. 43, No. 4, pp. 642-662.

27    Jones, T. M. and L. V. Ryan (1997). “The Link between Ethical Judgment and Action in Organizations: A Moral Approbation Approach”, Organization Science, Vol. 8, No. 6, pp. 663-680.

28    Williams, P. F. (2004). “You Reap What You Sow: The Ethical Discourse of Professional Accounting”, Critical Perspectives on Accounting, Vol. 15, No. 6, pp. 995-1001.

29    DeAngelo, L. E. (1981). “Auditor Size and Audit Quality”, Journal of Accounting and Economics, Vol. 3, No. 3, pp. 183-199.

30    Hall, M.; Smith, D.; and K. Langfield-Smith (2005). “Accountants’ Commitment to their Profession: Multiple Dimensions of Professional Commitment and Opportunities for Future Research”, Behavioral Research in Accounting, Vol. 17, No.  1, pp. 89-109.

31    Graham, J. W. (1986). “Principled Organizational Dissent: A Theoretical Essay”, Research in Organizational Behavior, Vol. 8, pp. 1-52.

32    Miceli, M. P. and J. P. Near (1988). “Individual and Situational Correlates of Whistleblowing”, Personnel Psychology, Vol. 41, No. 2, pp. 267-281.

33    Schultz, J. J.; Johnson, D. A.; Morris, D.; and S. Dyrnes (1993). “An Investigation of the Reporting of Questionable Acts in an International Setting”, Journal of Accounting Research, Vol. 31, pp. 75-103.

34    Ponemon, L. (1994). “Comment: Whistle-blowing as an Internal Control Mechanism: Individual and Organizational Considerations”, Auditing: A Journal of Practice & Theory, Vol. 13, No. 2, pp. 118-130.

35    Gendron, Y.; Suddaby, R.; and H. Lam (2006). “An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence”, Journal of Business Ethics, Vol. 64, No. 2, pp. 169-193.

36    Beigi Harchegani, E.; Banimahd, B.; Reiszadeh, M.; and R. Royayi (2018). “Motivational Values and Auditor’s Ethical Whistleblowing about Corporate Wrongdoing”, Journal of Ethics in Science and Technology, Vol. 12, No. 4, pp. 120-135. [In Persian]

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

38    Shahriyari, M. and E. Barzegar (2017). “The Relationship between Ethical Climate and Consulting with Professional and Organizational Commitment of the Public Sector Accountants”, Journal of Health Accounting, Vol. 5, No. 2, pp. 47-70. [In Persian]

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

40    Namazi, M. and F. Ebrahimi (2016). “Modeling and Prioritizing Factors Affecting the Intention of Financial Fraudulent Reporting by Accountant”, Empirical Studies in Financial Accounting, Vol. 13, No. 49, pp. 1-28. [In Persian]

41    Mahdavi, Gh. and F. Ebrahimi (2015). “The Effect of Ethics on the Professional and Organizational Commitment of Accountants (A Case Study: The Universities of Medical Sciences)”, Journal of Health Accounting, Vol. 4, No. 2, pp. 87-103. [In Persian]

42    Namazi, M. and F. Ebrahimi (2015). “Investigating the Moderating Effect of Perceived Moral Intensity on Accountants’ Intentions of Internal Reporting Fraud”, Journal of Iranian Accounting Review, Vol. 2, No. 5, pp. 109-133. [In Persian]

43    Mahdavi, Gh. and R. Mousavinejad (2012). “Impact of Ethical Climate on Decision-making of Financial Managers in Governmental Organizations in Fars Province”, The Journal of Ethics in Science and Technology, Vol. 6, No. 4, pp. 42-53. [In Persian]

44    Lawshe, Ch. (1975). “A Quantitative Approach to Content Validity”, Personnel Psychology, Vol. 28, No. 4, pp. 563-575.

45    Near, J. P. and M. P. Miceli (1995). “Effective Whistleblowing”, Academy of Management Review, Vol. 20, No. 3, pp. 679-707.