Document Type : Research Paper
Authors
1
Ph.D. Student, Department of Accounting, Khom.C., Islamic Azad University, Khomein, Iran
2
Associate Professor of Financial and Accounting Group, Faculty of Management and Accounting, Farabi Campus, University of Tehran, Qom, Iran
3
Assistant Professor, Department of Accounting, Khom. C., Islamic Azad University, Khomein, Iran
4
Associate Professor, of the social Sciences Department, Payam noor University, Tehran, Iran
10.30473/gaa.2025.73510.1786
Abstract
Subject and purpose of the article: The objective of this study was to propose a model for enhancing independent auditor whistleblowing in Iran using grounded theory. The key influencing factors were identified to achieve this, followed by the development of a model explaining these factors.
Research Method: The present study is applied research in nature and qualitative research in terms of method. The participant population included CEOs, senior and technical managers, and professors with relevant scientific backgrounds. Using purposive sampling, 13 people were selected as the participant sample.
Research findings: Data were collected through interviews and analyzed in MAXQDA software. In the open coding phase, 106 initial codes were extracted and categorized into eight main themes, ten strategies, and four key outcomes resulting from improved auditor whistleblowing: (1) increased auditor confidence in maintaining their organizational position; (2) strengthening and safeguarding of public interest; (3) enhanced ethical and professional behavior; and (4) improved audit report quality.
Conclusion, Originality, and Contributions to the Knowledge: This study concludes that auditors' individual and personality factors, professional factors, and legal-regulatory factors directly impact whistleblowing. Additionally, managerial, environmental, stakeholder, organizational, shareholder, and audit profession factors indirectly influence whistleblowing warning
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