بررسی بدگمانی سازمانی، تعهّد حرفه‌ای و گزارش خطاکاری در حرفه حسابرسی

بررسی بدگمانی سازمانی، تعهّد حرفه‌ای و گزارش خطاکاری در حرفه حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی واحد کرج، کرج، ایران

2 دانشیار گروه حسابداری، دانشگاه آزاد اسلامی واحد کرج، کرج، ایران (نویسنده مسئول)

چکیده

پدیده گزارش خطاکاری، یکی از مفاهیمی است که در سال‌های اخیر مورد توجه بسیاری از پژوهشگران حرفه حسابرسی قرار گرفته است. این پدیده، به معنای افشای فعالیّت‌های غیرقانونی و غیراخلاقی در سازمان‌ها است. بدگمانی حسابرس، نسبت به سازمان و احساس وابستگی به آن، می‌تواند گزارش تخلّفات و خطاکاری‌ها را تحت تأثیر قرار دهد. هدف مقاله حاضر، بررسی تاثیر بدگمانی سازمانی و تعهّد حرفه‌ای بر این پدیده می‌باشد. مبانی نظری تحقیق، بر اساس مطالعات کتابخانه‌ای و داده‌های آن بر اساس پرسش‌نامه جمع‌آوری شده است. آزمون فرضیه‌ها، با استفاده از معادلات ساختاری و به‌وسیله نرم‌افزار لیزرل 8.8 انجام گردیده است. حجم نمونه این پژوهش، 192 نفر از حسابرسان شاغل در موسسات حسابرسی بخش خصوصی و سازمان حسابرسی در کلیّه رده‌های سازمانی است. یافته‌های تحقیق نشانگر آن است که تعهّد حرفه‌ای، اثری مستقیم و مثبت بر گزارش خطاکاری دارد. همچنین، بدگمانی سازمانی حسابرس، اثر مستقیم و غیر مستقیم منفی، به ترتیب، بر تعهّد حرفه‌ای و ارایه گزارش خطاکاری دارد.

کلیدواژه‌ها


عنوان مقاله [English]

The Investigation of Organizational cynicism, Professional Commitment and Whistleblowing in Audit Profession

نویسندگان [English]

  • zahra bahrami rahnama 1
  • Bahman Banimahd 2
1 Master Student of Accounting, Islamic Azad University Karaj Branch, Karaj, iran.
2 Associate Professor of Accounting, Islamic Azad University Karaj Branch, Karaj, iran.
چکیده [English]

The phenomenon of whistleblowing is one of the concepts that has been considered by many researchers in the audit profession in recent years. This phenomenon means disclosing illegal and unethical activities in organizations. The auditor’s cynicism of the organization and the feelings of dependency on it can affect the whistleblowing of violations. The aim of this paper is to investigate the effect of organizational cynicism and professional commitment on this phenomenon. The theoretical foundations of the research are based on library studies and research data has been collected by questionnaire; and also, hypothesis testing is used by structural equations by lizrel software8.8. The sample size of this study is 192 auditors of audit firms, who work in IACPA and audit organizations. Findings of the research indicate that professional commitment has a direct and positive effect on whistleblowing. Also, the auditor's cynicism has a direct and indirect negative effect on professional commitment and whistleblowing.

کلیدواژه‌ها [English]

  • Auditor
  • Organizational Cynicism
  • violations
  • Whistleblowing in auditing
  • structural equation modeling
1. بیگی هرچگانی، ابراهیم؛ بنی­مهد، بهمن؛ رئیس­زاده، سیّد محمّدرضا و رویایی،رمضان­علی.(1395).«بررسی تأثیر ویژگی­های رفتاری فرصت­طلبی بر گزارشگری حسابرسان»، حسابداری ارزشی و رفتاری، س 1، ش 2، صص 65 - 95.
2.بنی­مهد،بهمن؛ بیگی هرچگانی، ابراهیم؛ رئیس­زاده، سیّد محمّدرضا و رویایی،رمضان­علی.(1396).«ارزش­های انگیزشی و گزارشگری اخلاقی حسابرسان درباره خطاکاری»، اخلاق در علوم و فناوری، س12، ش 4، صص 16-1.
3. بنی­مهد، بهمن؛ گل­محمدی، آرش.(1396).«بررسی رابطه میان جو اخلاقی و گزارشگری در مورد تقلّب، از طریق مدل گزارش­گری اختیاری در حرفه حسابرسی ایران»، حسابداری ارزشی و رفتاری، س2، ش3، صص 86-61.
4.حقیقی کفاش، مهدی؛ مظلومی، نادر و میرزا محمدی، فرزانه.(1390).«پیش زمینه­ها و پیامدهای بدبینی سازمانی(مورد مطالعه: کارکنان شرکت تجارت الکترونیک پارسیان)»، مطالعات مدیریت بهبود و تحوّل، س21، ش 64، صص 117-139.
 5.درخشان­مهر،آرش؛ جبارزاده،کنگرلوئی، سعید و بحری ثالث، جمال.(1397).«تحلیل رابطه رهبری اخلاقی و عملکرد حسابرسان مستقل با نقش تعدیل­کننده اخلاق حرفه­ای، مدیریت سازمان­های دولتی، ش 2، صص 149- 158.
6.رجب­علی­زاده، جواد.(1395).«تأثیر احساسات و حالات روانی حسابرسان بر قضاوت حرفه­ای حسابرسی: بررسی مطالعات و ارایه چکیده­ای از مفاهیم و رویکردهای پیشنهادی»، همایش ملّی حسابرسی و نظارت مالی بر آن.
7.سعیدی گراغانی، مسلم و ناصری، احمد.(1396).«تفاوت­های فردی و قضاوت حرفه­ای حسابرس»، حسابداری مالی و حسابرسی، س9، ش 36، صص 111- 129.
8.کلانتری،خلیل.(1388).مدل سازی معادلات ساختاری در تحقیقات اجتماعی– اقتصادی، تهران، فرهنگ صبا.
9. کفاش ، لیلی و ایمانی ، حمیدرضا (1396) تأثیر تعهد سازمانی و ارزشهای اخلاقی بر قصد گزارش تخلف های کشف شده در بین حسابداران بخش عمومی ، مجله حسابداری سلامت، سال ششم، شماره دوم،،صص. 90-109.
10. گلدوست ، مجید ، طالب نیا قدرت اله ، اسماعیل زاده مقری علی ، رهنمای رودپشتی  فریدون و  رویایی رمضانعلی (1397) ارزیابی تاثیر ادراک اخلاقی و شهود بر قضاوت اخلاقی حسابداران نسبت به هشداردهی تخلفات مالی در بخش عمومی ، شماره 3 ، صص 1-24
11-هومن، حیدر علی. (1387). "مدل­یابی معادلات ساختاری با استفاده از نرم­افزار لیزرل ،  انتشارات سمت.
 12- Acary, A., Yildirim, S. (2017). “The impact of personality traits on organizational cynicism in the education sector”, World Journal of Entrepreneurship, Management and Sustainable Development, vol. 13, i. 1, pp. 65-76.
 13-Arslan, M. (2018). “Organizational cynicism and employee performance moderating role of employee engagement”, Journal of Global Responsibility, http://doi.org.10.1108/JGR-05-2018-0014.
 14-Al-Haidar,F(2018). “Whistleblowing in Kuwait and UK against corruption and misconduct”, International Journal of Law and Management, Accepted Papers, https://www.emeraldinsight.com/toc/ijlma/0/ja
15-Anugerah,R, Sari,R.N, and E. Primadon. (2014).“Personal Characteristics and Quality of Audit Work: Study on Regional Internal Audit Bodies in Indonesia”, International Accounting Business Conference.
 16-Ayers, S., and Kaplan, S. (2005). “Wrongdoing by consultants”, Journal of Business Ethics, vol. 57(2), pp: 121-137.
 17- Azis, N.A., Subroto, B., & Subekti, R&I. (2016). “Pofessional commitment, auditor independence, and organizational ethical culture: empirical evidence from Indonesia”, International Journal of Management and Administrative Sciences (IJMAS), vol.3., No. 09, pp. 28-36.
 18- Bakari, H., Hunjra, A.H., Jaros, S. & Khoso, I. (2018). “Moderating role of cynicism about organizational change between authentic leadership and commitment to change in Pakistani public secto hospitals”, leadership in health services, http://doi.org/10.1108.LHS-01-2018-0006, pp. 1-19.
19-Bashir,Sajid.(2011). “Organizational Cynicism Development and Testing of an Integrated Model,A Study of Public Sector Employees in Pakistan”, A research thesis submitted to the Department of Management & Social Sciences”,Mohammad Ali Jinnah University, Islamabad
 20-Berndtsson,J.,  Johansson,P.,  Karlsson,M (2018). "Value conflicts and non-compliance: Attitudes to whistleblowing in Swedish organisations", Information & Computer Security, Vol. 26 Issue: 2, pp.246-258.
21-Brown, M. and Cregan, C.(2008). “Organizational change cynicism: The role of employee involvement”. Human Resource Management, Vol. 47, pp. 667-686.
 22- Ciasullo, M.V., Cosimato, S. & Palumbo, R. (2017). “Improving health care quality: the implementation of whistleblowing”, The TQM Journal, vol. 29, Pp. 167-183.
 23-Ciftci, N., & Beduk, A. (2017). “The relationship between organizational commitment and whistleblowing tendency: an empirical research”, SHS Web of Conferences, vol. 37, Pp. 1-7.
 24-Dean, J. W., Brandes, P. & Dharwwadkar, R.(1998). Organizational Cynicism, Academy of Management Review, 23,341-353.
 25-Eaton, J. A. (2000). “A social motivation approach to organizational cynicism” (Doctoral dissertation, Toronto).
 26-El'fred Boo, Terence Bu-Peow Ng, and Premila Gowri Shankar. (2016). "Effects of Incentive Scheme and Working Relationship on Whistle-Blowing in an Audit Setting.euditing": A Journal of Practice & Theory: November 2016, Vol. 35, No. 4: 23-38.
 27-Elias, R. (2008). “Auditing student’s professional commitment and anticipatory socialization and their relationship to whistleblowing”, Mangerial Auditing Journal,  Vol. 23(3), 283-294.
 28-Elias, R.(2006). The impact of professional commitment and anticipatory socialization on accounting students ethical orientation”, Journal Business of Ethics, vol. 68, pp. 83-90.
 29-Erkmen, T., Özsözgün.A., Esen , C.,(2014). "An empirical research about whistleblowing behavior in accounting context&quot”, Journal of Accounting & Organizational Change, Vol. 10 Iss 2 pp. 229 – 243.
 30- Erkutlu, H., & Chafra, J. (2017). “Leader’s narcissism and organizational cynicism in healthcare organizations”, International Journal of Workplace health Management, http://doi.org/10.1108/IJWHM-12-2016-0090.
 31-Finucane, M. L., A. Alhakami, P. Slovic, and S. M. Johnson. (2000). “The affect heuristic in judgments of risks and benefits”, Journal of Behavioral Decision Making, 13: 1–17.
 32-Hulland, J. (1999). "Use of Partial Least Squares (PLS) in Strategic Management Research: A Review of Four Recent Studies”, Strategic Management, Vol. 20 (2), pp. 195-204.
 33-James,Matrecia S. L,(2005). “Antecedents and Consequences of Cynicism in Organizations: An Examination of the Potential Positive and Negative Effects on School Systems”, Doctoral thesis, Florida State University Libraries.
 34-Jin Chen ,Haiqing Bai, Xijuan Yang. (2017). “Ethical Leadership and Internal Whistleblowing: A Mediated Moderation Model”, Journal of Business Ethics:1-16.
 35-Jubb, P.(1999). “Whistle-blowing: a restrictive definition and interpretation”, Journal of Business Ethics, 12(1), 77–94.
 36-Kathryn, k, chad , A, joy, R , yuepin, Z .(2017). “Upward Communication of Audit Issues: The Effects of Issue Ambiguity and Intrinsic Motivation”. (April 12, 2017). Available at SSRN.
 37-Kim, Taeyeol; Bateman, Thomass; Gilbreath, Bard; Andersson, Lynne M. (2009). “Top management credibility and employee cynicism: A comprehensive model”, Human Relations, voloume 62 (10), 1435-1458.
 38-Lee, K. Carswell and Allen, N. (2000). “A meta-analytic review of occupational commitment: relations with person and work related variables”, Journal of Applied Psychology, vol. 5, pp. 799-811.
39- Lee, Gladyse, & Xiao, Xinning. (2018). “Whistleblowing on accounting-related misconduct: a synthesis of the literature”, Journal of Accounting Literature, http://doi.org/10.1016/J.acclit.2018.03.003.
 40-Lewis, D. (2005). “The contents of whistleblowing/ confidential reporting procedures in the UK”, Employee Relations, vol. 28 (1).
41-Lord, F., Dezoort, T., Alan, T. (2001). “The Impact of Commitment and Moral Reasoning on Auditors’ Responses to Social Influence Pressure”, Accounting Organizations and Society, Vol. 26, pp. 215- 235.
42-Magner, N. Welker, R.B. Campbell, T.L. )1996(. “Testing a model of cognitive budgetary participation processes in a latent variable structural equations framework”, Accounting and Business Research, pp. 41-50.
 43- Malik, O.F., Shahzad, A., Raziq, M.M., Majid Khan, M., Yusaf, S., & Khan, A. (2018). “Pweceptions of organizational politics, knowledge hiding, and employee creativity: the moderating role  of professional commitment”, Personality and Individual Differences, http://doi.org/10.1016/J.PAID.2018.05.005.
 44-Mastracchio, N. J. (2005). “Teaching CPA’s about serving the public interest”, The CPA Journal, 76, 6.
 45-Mela, N. F., Zarefar, Arumega, Andreas .(2016). “The relationship of professional commitment of auditing student and anticipatory socialization toward whistleblowing intention”,  Procedia-Social and Behavioral Sciences, 219, 207-512.
 46-Miceli, M. P. (2004). “Whistleblowing research and the insider: lesons learned and yet to be learned”, Journal of Mangement Ethics, vol;. 4, pp. 1-16.
 47- Mousa, mohammad. (2017). “Responsible leadership, diversity and organizational commitment: a study from Egypt”, International Journal of Emerging Markets, http://doi.org/10.1108/JOEM-06-2017-2017.
 48-Mustafa Kemal, Memduh Begenirbas, Ercan Turgut (2017). “A study in manufacturing industry to determine the effects of organizational cynicism, compulsory organizational citizenship behavior and job satisfaction on individual work performance”, doi number: 10.18657.
49-Near J, Miceli M. (1985). “Organizational dissidence: The case of whistle-blowing”, Journal of Business Ethics; 4: 1–16.
50-Paino Halil, Smith Malcolm and Zubaidah Ismail (2012). "Auditor Acceptance of Dysfunctional Behaviour: An Explanatory Model using Individual Factors", Journal of Applied Accounting Research, 13 (1): 1 – 33.
 51-Pinkus ( 1984). "Personality And Performance At The Beginning Of The New Millennium. What Do We Know and Wher Do We Go Next?" ,Volume 9. http://ssrn.com/
 52-Robinson, S., Robertson, J., and Curtis, M. (2012). “The effects of contextual and wrongdoing attributes on organizational employees’ whistleblowing intentions following fraud”, Journal of Business Ethics, vol. 106, pp: 213-227.
 53-Santos, S. and N.L. Emmalou , (1998)."Factors Related to Commitment of Extension Professionals in the Dominican Republic…", Journal of Agricultural Education, Vol. 35 , No.3:57 – 61.
 54-Seher Erarslan, Cigdem Kaya, Erkut Altindag (2018). “Effect of organizational cynicism and job satisfaction on organizational commitment: an empirical study on banking sector”, The journal of factulty of economics and administrative sciences, vol. 23, pp. 905-922.
 55-Seifert, D., Sweeney, J., Joireman, J., and Thornton, J. (2010). “The influence of organizational justice on accountant whistleblowing”, Accounting, Organizations and Society,vol. 35, pp.707-717.
 56-Shaub, M., K., and Lawrence .(1996). “Ethics, experience and professional sketticism: a situational analysis”, Behavioral Research in Accounting 8 (supplement), 124-157.
 57- Surya,R.A.S, Zarefar, A., & Mela, N.F. (2017). “Whistleblowing in the police sector: the importance of control behavior factor and professional commitment”, Accounting and Finance Review, review 2(2) 9-14, pp.1-6.
 58-Taylor, E. Z., and Curtis, M. B. (2010). “An Examination of the Layers of Workplace Influences in Ethical Judgment: Whistle-Blowing Likelihood and Perseverance in Public Accounting”, Journal of Business Ethics, Vol. 93, pp. 21-37.
59- Thomas, Nobin., & Gupta, Sonakshi. (2018). “organizational cynicism-what every manager needs to know”, Development and Learning in Organizations, vol. 32, No. 2., pp. 16-19.
60-Tsui, J. S. L., and Ferdinand, A. G. (1996). “Auditors’ behavior in an audit conflict situation: a research note on the role of locus of control and ethical reasoning”, Accounting, Organizational and Sociey. Vol. 21 (1), pp. 41-51.
61- Ugaddan  R.G.,  Park  S.M.(2019) Do Trustful Leadership, Organizational Justice, and Motivation Influence Whistle-Blowing Intention? Evidence From Federal Employees ,  Public Personnel Management , Vol. 48(1) 56–81

 62-  Valentinea , S.,  Godkin, L., (2019) Moral intensity, ethical decision making, and whistleblowing intention Journal of Business Research , Vol. 98, PP. 277-288

63 -Vilda Hilal Akcay (2018). “The relationships between professional behaviors, organizational cynicism and psychological capital: the moderator effect of organizational identity”, Business and Economics Research Journal, vol. 9, no. 2, pp. 381-393.
 64-Vinten, G. (2000). “Whistleblowing towards disaster prevention and management”, Disaster Prevention and Management, vol. 9 (1).
 65-Ward, K. D. (2014). “Cultivating public service motivation through Americops service: A longitudinal study”, Public Administration Review, 74(1), pp. 114-125.
66-Wang K.T., Fu, K. Yang, K., (2018) Do Good Workplace Relationships Encourage Employee Whistle-Blowing?Public Performance & Management Review. Vol. 41 Issue 4, PP. 768-789.
 
 67-Yetmar, S., nad Eastman. (2000). “Tax practitioner’s ethical sensivity: a model and empirical examination”, Journal of Business Ethics, vol 26, pp. 271-288.