Examining individual characteristics and influencing factors on accountants' willingness to disclose fraud (case study: accountants working in Shiraz public hospitals)

Document Type : Original Article

Authors

1 Professor, Department of Accounting, Shiraz University, Shiraz, Iran

2 PhD student, Department of Accounting, Shiraz University, Shiraz, Iran

Abstract

Introduction: Fraud is one of the most important factors of financial loss in the private and public sectors and one of the reasons for the decrease of public trust in governments. Despite the existence of various monitoring mechanisms, whistleblowing is still the most common method of fraud detection. The purpose of this research is to investigate the influence of individual characteristics and influencing factors on the tendency to disclose fraud. Research method: This research is applied and of the type of survey, correlational and cross-sectional studies. The statistical population of the research is the accountants of Shiraz public hospitals, 141 of whom were selected as a sample. The research tool is a questionnaire and scenario formulation. Research hypotheses have been tested using correlation and regression analysis. Findings: The findings of the research show that the relationship between the personal cost of disclosure and the willingness to disclose is not significant. These findings show a positive and significant relationship between the willingness to disclose and four variables of non-objective norms, attitude about disclosure, active personality and religiosity. Further analysis of the results shows that the hypothesis of willingness to disclose in accountants is not confirmed. It should be noted that the results of a separate survey showed that accountants with official employment status had a tendency to disclose, but it cannot be concluded that accountants with contract employment status have a tendency to disclose. No significant difference was observed between research variables at different levels of demographic variables. Conclusion: According to the confirmation of research hypotheses regarding the effect of non-objective norms, attitudes about disclosure, active personality traits and religiosity on the willingness to disclose, as well as the reluctance of public hospital accountants to disclose in the current situation, the adoption of laws And it is necessary to establish regulations and enforcement mechanisms to support and encourage whistleblowers to fight corruption and financial fraud. In this context, paying more attention to moral education and cultural and religious programs will also be beneficial.

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