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

Document Type : Research Article

Authors

Department of Accounting, Arv.C., Islamic Azad University, Abadan, Iran

10.22059/jomc.2024.378474.1008679

Abstract

Objective: The present research aims to investigate the impact of auditors' workload and audit quality on organizational whistleblowing, with organizational culture playing a mediating role. Method: The research method is applied and descriptive-correlational in nature, conducted in 2023. The statistical population consists of 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 employed 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 in adopting appropriate approaches and policies to increase the likelihood of reporting misconduct.

Keywords

Main Subjects

References

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Organizational Culture Management
Volume 23, Issue 2
July 2025
Pages 139-152

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