The Impact of Job Attachment, Professional Commitment, Organizational Commitment on Professional Skepticism and whistleblowing in  Audit Profession

Hajiabbasi, Morteza; Vatanparast, Mohammad Reza; banimahd, bahman; Azadehdel, Mohammad Reza

[Home ] [Archive]

[ فارسی ]

Main Menu

Home

Journal Information

Articles archive

For Authors

For Reviewers

Registration

Contact us

Site Facilities

Search in website

Receive site information

year 13, Issue 52 (2021)

fa 2021, 13(52): 1-32

Back to browse issues page

The Impact of Job Attachment, Professional Commitment, Organizational Commitment on Professional Skepticism and whistleblowing in Audit Profession

Morteza Hajiabbasi¹

, Mohammad Reza Vatanparast ^*

¹, Bahman Banimahd²

, Mohammad Reza Azadehdel³

1- Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
2- Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
3- Department of Public Administration, Rasht Branch, Islamic Azad University, Rasht, Iran.

Abstract: (3186 Views)

The purpose of this study was to review the impact of job attachment, professional commitment, and organizational commitment to professional skepticism and whistle blowing in audit profession.
The statistical sample of this study consisted of 450 auditors, engaged in audit practice during the year 2019/2020, who were selected using the sampling method. The intended purpose of current research is practical and descriptive-correlation. The research data were collected, using questionnaire tools. To review the impact of research variables over professional skepticism and whistleblowing, and also in evaluating the recommended model, the structural equations, assisted by LISREL software, has been used. The research shows that job attachment variables do not have significant effect over whistleblowing, but have significant effect over professional skepticism. Also, professional and organizational commitment variables have positive and considerable effect on both professional skepticism and fraud whistleblowing.

Article number: 1

Keywords: Job attachment, Professional Commitment, Organizational Commitment, Professional Skepticism, Whistleblowing

Full-Text [PDF 754 kb] (180 Downloads)

Type of Study: Research | Subject: Special

References

1. Alleyne P, Hudaib M, Pike R. (2013). Towards a conceptual model of whistle-blowing intentions among external auditors. The British Accounting Review; 45:10-23

2. Alleyne, P. (2016). “The Influence of Organizational Commitment and Corporate Ethical Values on Non-Public Accountants’ Whistle-Blowing Intentions in Barbados”, Journal of Applied Accounting Research, Vol. 17, No. 2, pp. 190-210.

3. Alleyne. P. Hudaib. M. Pike. R. (2013), “Towards a Conceptual Model of Whistleblowing Intentions among External Auditors”, The British Accounting Review 45, PP. 10–23.

4. Andon P; Free C; Jidin R; Monroe GS; Turner MJ, (2018), “The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention”, Journal of Business Ethics, Vol. 151, PP. 165

5. Aranya, N. & K. Ferris (1984). A Reexamirlation of Accoultants’ Organizational Professional conflict. The Accountiong Review. (January), PP. 1-15.

6. Cailliern, J., (2017), An examination of the role whistleblowing education plays in the whistle-blowing process, The Social Science Journal, lume 54, Issue 1: 4.

7. Cammileri E. (2002). Some antecedents of organizational commitment: Results from an information systems public sector organization. Malta, Bank of Volleta review,

8. Dart E. (2011). UK investors’ perceptions of auditor independence. British Accounting Review; 43: 173– 185

9. Haruna, Aliyu Yelwa. Marthandan, Govindan. (2017) "Foundational competencies for enhancing work engagement in SMEs Malaysia", Journal of Workplace Learning, Vol. 29 Issue: 3, pp. 165 - 184, https://doi. Org/10. 1108/JWL - 07 - 2016 - 0066.

10. Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory. 29(1): 149- 171.

11. Hurtt, R. M Eining, M. & Plumlee, D. (2003). Professional Skepticism: A Model with Implications for Research, Practice and Education, Working paper. University of Wisconsin-Madison, (3): 130

12. Jin Chen, Haiqing Bai, Xijuan Yang, (2017) Ethical Leadership and Internal Whistleblowing: A Mediated Moderation Model, Journal of Business Ethics: 1:16

13. Jubb P. (1999). Whistle-blowing: a restrictive definition and interpretation. Journal of Business Ethics; 12(1): 77–94.

14. Kanungo, R. N. (1982). Measurement of job and work involvement. Journal of applied Psychol-ogy, 67, 341-349

15. Kenny, K., Fotaki, M., Vandekerckhove, W., (2019), “Whistleblower Subjectivities: Organization and Passionate Attachment”, Organization Studies, forthcoming

16. Lamboglia, R., Mancini, D., (2021) the relationship between auditors’ human capital attributes and the assessment of the control environment · Journal of Management and Governance Forthcoming,

17. Lawler, E. E. (1992). The ultimate advantage: Creating the high- involvement organization. San Francisco: Josses-Bass

18. Liu, C., Wu, S.S., (2020) National Culture , Legal Environment and Fraud , Corporate Fraud Exposed, Emerald Publishing Limited, pp. 127-147.

19. Liu, Y., S. Zhao, R. Li, Z. Lulu, and F. Tian. 2018. The relationship between organizational identification and internal whistle-blowing: the joint moderating effects of perceived ethical climate and proactive personality. Review of Managerial Science 12(1): 113- 134.

20. Liu, Y., Ye, L., & Guo, M. (2019). The influence of occupational calling on safety performance among train drivers: The role of work engagement and perceived organizational support. Safety Science, 120, 374-382.

22. Mathieu, J. E., & zajac, D. M. (1995). A review and meta- analysis of the antecedents, correlates and consciences of organizational commitment. Psychologicd Balletin, 108(2), 171 -194

23. Mael F, Ashforth B. (1992). Alumni and their alma mater: a partial test of the reformulated model of organizational identification. J Organ Beha, 13:10323-.

24. Mohsin, Farhana Hanim. (2015). the Linkage between Career Growth, Work Engagement and Organizational Citizenship Behavior: An Insight. International Journal of Scientific and Research Publications, Volume 5, Issue 5.

25. Morris, S. A., and R. A. McDonald. (1995). The role of moral intensity in moral judgments: An empirical investigation. Journal of Business Ethics, Vol. 14: 715-726.

26. Nawawi,A., Puteh Salin,A.S.A., (2019) "To whistle or not to whistle? Determinants and consequences", Journal of Financial Crime, https://doi.org/10.1108/JFC-10-2017-0090

27. Ndlovu, N., & Parumasur, S.B. (2005, March). The perceived impact of downsizing and organisational transformation on survivors. Paper presented at the Changing World of Work Conference, Vanderbijlpark, South Africa.

28. Near J, Miceli M. (1985). Organizational dissidence: The case of whistle blowing. Journal of Business Ethics; 4: 1–16.

29. Porter, L. W.; Steers, R. T.; Mowday, R. T.; and P. V. Boulain (1974). “Organizational Commitment, Job Satisfaction and Turnover among Psychiatric Technicians”, Journal of Applied Psychology, Vol. 59, No. 5, pp. 603-609.

30. Pretnar, S. (2014). Professional skepticism of auditors and risk of fraudulent financial reporting. Journal of Accounting and Management, 4(1), 25-31.

31. Schults J, Johnson D, Morris D, Dyrnes S. (1993). An investigation of the reporting of questionable acts in an international setting. Journal of Accounting Research; 31:75-103.

32. Sluss, D. M., Klimchak, M., & Holmes, J. J. (2008). Perceived organizational support as a mediator between relational exchange and organizational identification. Journal of Vocational Behavior, 73(3), 457-464.

34. Wen, X., Gu, L., & Wen, S. (2019). Job satisfaction and job engagement: Empirical evidence from food safety regulators in Guangdong, China. Journal of Cleaner Production, 208, 999-1008

35. Kwon, I., & D. Banks. (2004). Factors related to the organizational and professional commitment of internal auditors, Managerial Auditing Journal 19(5): 606-622.

36. Mael, F., & B. Ashforth. (1992). Alumni and their alma mater: a partial test of the reformulated model of organizational identification, J Organ Beha 13: 10323

37. Magner, N., B. Welker & T.L. Campbell. (1996). Testing a Model of Cognitive Budgetary Participation Processes in a Latent VariableStructural Equations Framework, Accounting and Business Research 27(1): 41-50

38. Magner, N., R. Welker & T. Campbell. (1996). Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework, Accounting and Business Research 27: 1- 41

39. Mansor, T.M., A. Ariff & H.A. Hashim. )2020). Whistleblowing by auditors: the role of professional commitment and independence commitment, Managerial Auditing Journal 35(8): 1033-1055

40. Mael, F., & B. Ashforth. (1992). Alumni and their alma mater: a partial test of the reformulated model of organizational identification, J Organ Beha 13: 10323.

41. Moss, S. Prosser, H. Costello, H. Simpson, N. Patel, P. Rowe, S., & Hatton, C. (1998). Reliability and Validity of the PAS‐ADD Checklist for Detecting Psychiatric Disorders in Adults with Intellectual Disability, Journal of Intellectual Disability Research 42(2): 173-183.

42. Mowday, R.T. R.M. Steers & L.M. Porter. (1982) The measurement of organizational commitment, Journal of Vocational Behavior 14: 224– 247.

43. Peytcheva, M. (2014).Professional skepticism and auditor cognitive performance in a hypothesis- testing task, Managerial Auditing journal 29(1): 27-49.

44. Schults, J., D. Johnson. D. Morris & S. Dyrnes. (1993). An investigation of the reporting of questionable acts in an international setting, Journal of Accounting Research 31: 75-103.

45. Taylor, E.Z., & M.B Curtis. (2010).An examination of the layers of workplace influences in ethical judgments: Whistle-blowing likelihood and perseverance in public accounting, Journal of Business Ethics 93: 21-37.

Send email to the article author

Add your comments about this article

‎ 20.1001.1.23452617.1400.13.52.2.3

Mendeley

Zotero

RefWorks

Hajiabbasi M, Vatanparast M R, banimahd B, Azadehdel M R. The Impact of Job Attachment, Professional Commitment, Organizational Commitment on Professional Skepticism and whistleblowing in Audit Profession. fa 2021; 13 (52) : 1
URL: http://qfaj.mobarakeh.iau.ir/article-1-2254-en.html

Rights and permissions
	This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

year 13, Issue 52 (2021)

Back to browse issues page

Persian site map - English site map - Created in 0.05 seconds with 35 queries by YEKTAWEB 4679