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Article
Publication date: 8 August 2023

Fahime Ebrahimi, Mehdi Sarikhani and Amin Rostami

The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional…

384

Abstract

Purpose

The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional commitment, independence commitment, role conflict and role ambiguity on internal auditor silence have been investigated. Furthermore, the effects of role conflict and role ambiguity through independence commitment on internal auditor silence were investigated.

Design/methodology/approach

The statistical population of the study consisted of Iranian internal auditors in 2021. The study used a self-administered survey of 217 internal auditors. In this research, a hierarchical component model in the partial least squares structural equation modeling analysis was used to examine the hypotheses.

Findings

The results of testing the hypotheses indicated that the perceived climate of silence and role ambiguity have positive effects, and professional commitment and independence commitment have negative effects on internal auditor silence. Furthermore, role conflict has an insignificant effect on internal auditor silence. In addition, role conflict and role ambiguity affect the internal auditor silence through the independence commitment.

Originality/value

This study examined the factors affecting the internal auditor silence by combining the construct of the perceived climate of silence that has been previously discussed in the field of management with the professional (professional commitment and independence commitment) and role (role conflict and role ambiguity) factors that are discussed in the internal audit profession. To the best of the author’s knowledge, this is the first study that examines the factors affecting internal auditor silence behavior. The importance of conducting this study is that it investigates a phenomenon among internal auditors that conflicts with the mission and origin of internal audit.

Details

Managerial Auditing Journal, vol. 38 no. 7
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 21 October 2021

Mehdi Sarikhani and Fahime Ebrahimi

The purpose of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended…

2129

Abstract

Purpose

The purpose of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended theory of planned behavior.

Design/methodology/approach

The population was made up of accountants from all of the 400 companies listed in the Tehran Stock Exchange and the authors used a quantitative survey-based method. Out of a total of 300 questionnaires administered, 171 valid responses were used for analysis. This research used the partial least squares structural equation modeling analysis using SmartPLS 3.3.3 to examine the proposed hypotheses and to analyze the research model.

Findings

The results indicated that the extended theory of planned behavior components (perceived behavioral control, perceived subjective norms (PSN), perceived moral obligation and attitudes toward whistleblowing) have positive effects on accountants’ internal WBI. The results of investigating the moderating effect of perceived moral intensity (PMI) on the relationship between components of the extended theory of planned behavior and WBI show that PMI moderates the effect of PSN on WBI.

Originality/value

This study develops the whistleblowing literature by bringing together the components of the fraud pentagon and the extended theory of planned behavior and providing an integrated model. This model, which incorporates many variables from previous research, seeks to provide a comprehensive model for whistleblowing with the expansion of the Brown et al. (2016) model.

Details

Meditari Accountancy Research, vol. 30 no. 6
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 10 February 2023

Mohammad Namazi, Fahime Ebrahimi and Mehdi Sarikhani

The purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering…

400

Abstract

Purpose

The purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering the mediating role of professional commitment (PC) and the moderating effect of the perceived moral intensity (PMI), the anticipatory socialization's impact on whistleblowing intentions has been investigated.

Design/methodology/approach

An ex-post quantitative research design has been adopted for this survey study. The statistical population of the study consisted of Iranian undergraduate accounting students close to graduation in 2020. The study utilized a self-administered survey of 211 accounting students from 8 public universities; besides, to examine the proposed hypotheses, it utilized the partial least squares structural equation modeling analysis.

Findings

The results of testing the hypotheses indicate that the constructs of anticipatory socialization (AS), PC and PMI have positive effects on whistleblowing intentions; besides, PC in the relationship between AS and whistleblowing intentions plays a complementary partial mediating role. In addition, PMI moderates the effect of PC on whistleblowing intentions, as well as the mediated effect of AS on whistleblowing intentions via PC.

Social implications

The results of this study indicate the importance of considering trait syntheses of ethics education for undergraduate students, and the need to address and familiarize students with ethical principles, goals and missions of the accounting profession in society.

Originality/value

This study, by providing a moderated mediation conceptual model, examines the important functions that AS, PC and PMI might have created in the whistleblowing process, and also provides some empirical evidence in this area; As a result, it leads to the expansion of theoretical and empirical knowledge in this field.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 5
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 1 June 2023

Esmail Lakzian, Mostafa Ramezani, Sima Shabani, Fahime Salmani, Miroslaw Majkut and Heuy Dong Kim

The purpose of this study is to model steam condensing flows through steam turbine blades and find the most suitable condensation model to predict the condensation phenomenon.

192

Abstract

Purpose

The purpose of this study is to model steam condensing flows through steam turbine blades and find the most suitable condensation model to predict the condensation phenomenon.

Design/methodology/approach

To find the most suitable condensation model, five nucleation equations and four droplet growth equations are combined, and 20 cases are considered for modelling the wet steam flow through steam turbine blades. Finally, by the comparison between the numerical results and experiments, the most suitable case is proposed. To find out whether the proposed case is also valid for other boundary conditions and geometries, it is used to simulate wet steam flows in de Laval nozzles.

Findings

The results indicate that among all the cases, combining the Hale nucleation equation with the Gyarmathy droplet growth equation results in the smallest error in the simulation of wet steam flows through steam turbine blades. Compared with experimental data, the proposed model’s relative error for the static pressure distribution on the blade suction and pressure sides is 2.7% and 2.3%, respectively, and for the liquid droplet radius distribution it totals to 1%. This case is also reliable for simulating condensing steam flows in de Laval nozzles.

Originality/value

The selection of an appropriate condensation model plays a vital role in the simulation of wet steam flows. Considering that the results of numerical studies on condensation models in recent years have not been completely consistent with the experiments and that there are still uncertainties in this field, further studies aiming to improve condensation models are of particular importance. As condensation models play an important role in simulating the condensation phenomenon, this research can help other researchers to better understand the purpose and importance of choosing a suitable condensation model in improving the results. This study is a significant step to improve the existing condensation models and it can help other researchers to gain a revealing insight into choosing an appropriate condensation model for their simulations.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 33 no. 8
Type: Research Article
ISSN: 0961-5539

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