The Impact of Auditor Busyness and Audit Quality on Organizational Whistleblowing with the Mediating Role of Organizational Culture

Articles in Press

Document Type : Research Article

Authors

1 Department Accounting, Khoramshahr Internationa Branch, Islamic Azad University, Khoramshar, Iran.

2 Department Accounting, Khoramshahr Internationa Branch, Islamic Azad University, Khoramshar, Iran

3 Department Accounting, Khoramshahr International Branch, Islamic Azad University, Khoramshar, iran

10.22059/jomc.2024.378474.1008679

Abstract

Objective: The present research aimed to investigate the impact of auditors' workload and audit quality on organizational whistleblowing, with organizational culture mediating.

Method: The research method is applied and descriptive-correlational, conducted in 2023. The statistical population comprises 95 auditors employed in audit firms in Khuzestan province, selected through simple random sampling. Data was collected using four questionnaires. Their validity and reliability were confirmed, and structural equation modeling (PLS) software was used for data analysis and hypothesis testing.

Findings: The findings indicate that auditors' workload impacts their whistleblowing behavior. Additionally, audit quality affects organizational whistleblowing. However, auditors' workload does not affect their whistleblowing behavior through organizational culture. Audit quality, on the other hand, impacts auditors' whistleblowing through organizational culture.

Conclusion: According to the research results, proper management of workload, improvement of audit quality, and fostering a supportive organizational culture for whistleblowing are key factors in increasing the likelihood of auditors reporting misconduct. The research findings can assist experienced auditors in better understanding the factors influencing whistleblowing and adopting appropriate approaches and policies to increase the likelihood of reporting misconduct.

Keywords

Main Subjects

Organizational Culture Management

Articles in Press, Accepted Manuscript
Available Online from 28 December 2024

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