1
Associate Professor in Accounting, University of Allameh Tabatabaei, Iran
2
PhD Candidate in Accounting, University of Allameh Tabatabaei, Iran (
10.22034/iaar.2024.211306
Abstract
Considering the benefits and advantages that whistleblowing has created and given the status of a unique internal auditors in the organization, the question arises as to what makes internal auditors in dealing with the wrongdoing act and Report questionable issue, and why some people tend and don’t tend to blowing the whistle. In this study, first by studying the literature and experience of other countries, we will try to gain sufficient knowledge of the factors affecting the tendency to blowing to whistle by internal auditors. Then, using a qualitative research method and an approach based on theme analysis, we seek to identify the factors affecting the tendency to whistleblowing among internal auditors in Iran. For this purpose, through unstructured interviews with university professors and people who are experts in the field of internal auditing and whistle blowing, the factors affecting the tendency of internal auditors to blowing the whistle were examined and using the results obtained from open coding, axial And selectively, a conceptual model of internal auditors' tendency to whistle blowing in Iran, was designed and an attempt was made to meet the quality evaluation criteria of qualitative research.
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Blue,G. and Seyyedi,S. J. (2024). Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis. Accounting and Auditing Research, 16(63), 61-84. doi: 10.22034/iaar.2024.211306
MLA
Blue,G. , and Seyyedi,S. J. . "Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis", Accounting and Auditing Research, 16, 63, 2024, 61-84. doi: 10.22034/iaar.2024.211306
HARVARD
Blue G., Seyyedi S. J. (2024). 'Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis', Accounting and Auditing Research, 16(63), pp. 61-84. doi: 10.22034/iaar.2024.211306
CHICAGO
G. Blue and S. J. Seyyedi, "Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis," Accounting and Auditing Research, 16 63 (2024): 61-84, doi: 10.22034/iaar.2024.211306
VANCOUVER
Blue G., Seyyedi S. J. Internal Auditors’ Tendency for Whistleblowing in Iran-Based Thematic Analysis. Accounting and Auditing Research, 2024; 16(63): 61-84. doi: 10.22034/iaar.2024.211306
