International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Identifying the Components of Interactional Justice and Investigating Their Effect on Auditors' Willingness to Whistleblowing

Document Type : Original Article

Authors
Ftemeh Jawanmard 1
Fraydoon Rahnamay Roodposhti 2
Shadi Shahverdiani 3
HAMIDREZA KORDLOUIE 4
1 PhD student in accounting - Islamic Azad University, United Arab Emirates branch
2 University Professor - Director of Finance and Accounting Department, Islamic Azad University - United Arab Emirates Branch.
3 Assistant Professor of Islamic Azad University - Quds Branch - Tehran – Iran
4 Associate Professor, Department of Financial Management, Islamshahr Branch, Islamic Azad University, Tehran, Iran
10.30495/ijfma.2024.75517.2067
Abstract
Abstract: Historically, the conceptual and research position of social justice has been focused on the field of distributive justice and procedural justice; While the review of studies shows that these dimensions and components have evolved over time and it is necessary to know other effective factors in this field according to the field of auditing. n auditing and especially in the field of fraud reporting, it is not only the reward and encouragement of auditors that leads to motivating them, but also a set of other factors such as access to transparent and timely information are effective. In this research, by reviewing the theoretical literature by means of content analysis and interviewing audit experts, and then distributing questionnaires among the auditors who are members of the Certified Public Accountants Society of Iran, the components of interactive justice were identified and their impact on auditors' willingness to report fraud was investigated. The results of content analysis and then screening the indicators obtained by interviewing experts showed that interactive justice includes 2 dimensions, 8 components and 23 indicators. The dimension of interpersonal justice (including 4 components of respect, politeness and courtesy, support for disclosure and organizational relations) and informational justice (including 4 components of correctness and sufficiency of information, honesty and transparency, fair distribution of information and informational justification of decisions). The results also showed that the informational justification of decisions has the greatest impact on fraud reporting.
Keywords
social justice
interactive justice
interpersonal justice
informational justice
Whistleblowing
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COST OF REPORTING AND STATUS OF WRONGDOER: EXPERIMENTAL

STUDY OF WHISTLEBLOWING INTENTION, Asia-Pacific Management

Accounting Journal, Volume 14 Issue 3

  1. Wijayanti, Dwi Marlina, and Fachmi Pachlevi Yandra. (2020). "The Role of Incentives, Emotional Connection, and Organizational Justice in Establishing an Effective Whistleblowing System: An Experimental Study." Jurnal Dinamika Akuntansi Dan Bisnis 7 (1): 51–68. https://doi.org/10.24815/jdab.v7i1.14178.
  2. Wozir, F.M., and Yurtkoru, E.S., (2018). Organizational Culture and Intentions Toward Types of Whistle-blowing: The Case of Turkey and Ethiopia, Research Journal of Business and Management, V.4, Iss.4, p.527-539
  3. Young, R. (2013). "The Role of Organizational Justice as a Predictor of Intent to Comply with Internal Disclosure Policies", Journal of Accounting and Finance, Vol. 13, No. 6, pp. 29-44.