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Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice

    Authors

    • Babak Nejad Toolami 1
    • fraydoon rahnamay roodposhti 2
    • hashem nikoumaram 3
    • Hamidreza Vakilifard 4

    1 PhD candidate of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran

    2 professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran (Corresponding Author - rahnama.roodposhti@gmail.com)

    3 professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran

    4 Associate professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad University, Tehran, Iran

,

Document Type : Research Paper

10.30479/jfak.2019.10063.2404
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Abstract

Purpose: Regarding the effectiveness of whistleblowing in the discovery of accounting fraud and the impact of justice on the occurrence of ethical behavior in society, the purpose of this study was to investigate the role of procedural, interactive and distributive justice in the tendency to disclose fraud among accountants.
Methods: The statistical population was accounting staff in the private and public sectors and the sample size was obtained by random distribution (n=596). The data collection tools were a questionnaire and the organizational justice scenarios for accounting wrongdoing adapted from Seifert (2014). Data analysis and hypothesis testing were performed by structural equations with partial least squares.
Results: The findings showed that procedural, interactive and distributive justice have a significant effect on the whistleblowing intentions for accounting wrongdoing at the significance level of 95%; however, no significant difference was found between accountants in the private and public sectors.
Conclusions: Based on results, Thus, procedural, interactive and distributive justice lead to significant intentions for whistleblowing between accountants in the private and public sectors.
Contribution: The results can be used in organizations and professional bodies to deal with accounting fraud with regard to the role of types of justice.
 
 

Keywords

  • Whistleblowing
  • Accounting Fraud
  • Interactive Justice
  • Distributive Justice
  • Procedural Justice
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References
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Financial Accounting Knowledge
Volume 6, Issue 4 - Serial Number 23
February 2020
Pages 47-75
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How to cite
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  • Article View: 1,453
  • PDF Download: 1,345

APA

Nejad Toolami, B. , rahnamay roodposhti, F. , nikoumaram, H. and Vakilifard, H. (2020). Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice. Financial Accounting Knowledge, 6(4), 47-75. doi: 10.30479/jfak.2019.10063.2404

MLA

Nejad Toolami, B. , , rahnamay roodposhti, F. , , nikoumaram, H. , and Vakilifard, H. . "Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice", Financial Accounting Knowledge, 6, 4, 2020, 47-75. doi: 10.30479/jfak.2019.10063.2404

HARVARD

Nejad Toolami, B., rahnamay roodposhti, F., nikoumaram, H., Vakilifard, H. (2020). 'Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice', Financial Accounting Knowledge, 6(4), pp. 47-75. doi: 10.30479/jfak.2019.10063.2404

CHICAGO

B. Nejad Toolami , F. rahnamay roodposhti , H. nikoumaram and H. Vakilifard, "Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice," Financial Accounting Knowledge, 6 4 (2020): 47-75, doi: 10.30479/jfak.2019.10063.2404

VANCOUVER

Nejad Toolami, B., rahnamay roodposhti, F., nikoumaram, H., Vakilifard, H. Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice. Financial Accounting Knowledge, 2020; 6(4): 47-75. doi: 10.30479/jfak.2019.10063.2404

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