The Impact of Organizational and Situational Factors on the Relationship Between Disclosure Triangle Elements and Auditors' Whistleblowing Motivation
Keywords:
Disclosure Triangle, Auditors' Whistleblowing, Organizational Factors, Situational FactorsAbstract
Objective: This study aims to investigate the impact of organizational and situational factors on the relationship between disclosure triangle elements and internal auditors' whistleblowing motivation.
Methodology: The research employs a descriptive survey method, using a cross-sectional design and structural equation modeling to analyze data collected from a sample of 384 internal auditors through a questionnaire.
Findings: The results reveal that the disclosure triangle elements, specifically opportunity and rationalization, positively influence whistleblowing motivation, while pressure does not have a significant effect. Additionally, organizational and situational factors do not moderate the relationship between disclosure triangle elements and whistleblowing motivation.
Conclusion: Whistleblowing motivation is significantly driven by opportunity and rationalization, but organizational and situational factors fail to exert a moderating influence, emphasizing the need for ethical support and rational justification mechanisms within organizations to encourage whistleblowing behavior.
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Copyright (c) 2024 Zahra Akbari (Author); Arezoo Aghaei chadegani (Corresponding Author); Ehsan Karami (Author)
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