International Journal of Finance & Managerial Accounting

International Journal of Finance & Managerial Accounting

Analysis of Factors Influencing Malpractice Reporting Considering the Spectatorship Phenomenon Using Structural-Interpretive Modeling and MicMac Analysis

Document Type : Original Article

Authors
Fahime Javadipoor 1
Ali Lalbar 2
Malihe Tohidinia 3
Alireza Azarbrahman 4
1 Department of Accounting, Arak Branch, Islamic Azad University, Arak, Iran
2 Department of Finance, Arak Branch, Islamic Azad University of Arak, Iran
3 Department of Finance Arak Branch, Islamic Azad University, Arak, Iran
4 Department of Accounting, Shandiz Institute of Higher Education, Mashhad, Iran
10.22034/ijfma.2025.77788.2148
Abstract
The aim of this study is to identify and classify the factors influencing the reporting of malpractice considering the phenomenon of spectatorship, using structural-interpretative methodology and MicMac analysis. The present study is developmental in terms of its objective, qualitative in terms of data and document-based in terms of data collection. The research method is analytical-descriptive. The statistical population of this study consists of college faculty members, employees and managers of certified public accounting institutions in Tehran Stock Exchange. In this research, the snowball method was used and information was collected from 15 academic and practitioner experts through interviews and filling out questionnaires. In a first step, the dimensions and indicators of the malpractice reporting model were extracted from the theoretical literature, taking into account the phenomenon of spectatorship, and validated through expert interviews. The result of this phase was 14 indicators in the form of four main dimensions. In the next step, structural-interpretative modeling and MicMac analysis were used to determine the relationship and order between the dimensions and indicators and to create a structural model. The research results led to the design of an integrated model of malpractice reporting considering the phenomenon of spectatorship on nine levels, where among the 14 determinant indicators of malpractice reporting considering the phenomenon of spectatorship, the ethical-cultural dimensions, the individual personality factors and the administrative-managerial, phenomenon of spectatorship were identified as the most important dimensions, and the organizational culture indicator was recognized as the most influential and thus the most fundamental indicator.
Keywords
Malpractice Reporting
Spectatorship Phenomenon
MicMac analysis
  • Alleyne, P., Hudaib, M., & Pike, R. (2013). “Towards a conceptual model of whistle-blowing intentions among external auditors”. The British Accounting Review, 45: 10–23.
  • Alleyne, P. (2016). The influence of organizational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados. Journal of Applied Accounting Research, 17, 190–210. https://doi.org/10.1108/JAAR-12-2013-0118
  • Alleyne, P., Charles-Soverall, W., Broome, T., & Watkins, A. (2017). Perceptions, Predictors and Consequences of Whistleblowing among Accounting Employees in Barbados. Meditari Accountancy Research, 25. https://doi.org/10.1108/MEDAR-09-2016-0080
  • Alleyne, P., Haniffa, R., & Hudaib, M. (2019). Does group cohesion moderate auditors’ whistleblowing intentions? Journal of nternational Accounting, Auditing and Taxation, 34. https://doi.org/10.1016/j.intaccaudtax.2019.02.004
  • Azar, A, Tizero, A, Moqbal Baaraz, A, & Navari Rostami, A (2021). Modeling the Agility of Supply Chain Using Interpretive Structural Modeling Approach. Management Research in Iran, 14(4), 1-25.
  • Boloue, G., & Akbarian Shurkaei, R. (2016). The Effect of Bystander Phenomenon on Fraud Reporting. First National Conference on Auditing and Financial Supervision of Iran. https://en.civilica.com/doc/848215/
  • Boloue, G., & Akbarian Shurkaei, R. (2017). Examination of the relationship of Spectator Effect, Evidence Strength and Perceived Responsibility with Reporting Fraud. Journal of Value & Behavioral Accounting, 2(3), 1–32. https://doi.org/10.29252/aapc.2.3.1
  • Darley, J. M., & Latane, B. (1968). Spectator intervention in emergencies: Diffusion of responsibility. Journal of Personality and Social Psychology, 8(4, Pt.1), 377–383. https://doi.org/10.1037/h0025589
  • Firouzjaeiyan, A., Firouzjan 2013. Application of ISM interpretive structural modeling technique in tourism studies (analysis with pathological approach) (6)، 0-0. SID. https://sid.ir/paper/499123/fa
  • Dibakia, P., Shokri Cheshmeh Sabzi, A., & Moradzadeh Fard, M. (2022). Effect of accountants’ moral awareness and moral judgement on whistleblowing intention: The moderating role of perceived moral intensity. Journal of Value & Behavioral Accounting, 6(12), 168–212. https://doi.org/10.52547/aapc.6.12.168
  • Karimi, A., Hashemi Gohar, M., shahverdiani, S. and Kordlouie, H. (2023). Investigating the effective factors on reporting professional misconduct in auditing with the foundation's contextual approach. Journal of Management Accounting and Auditing Knowledge, 12(46), 595-606.
  • Kordestani, G., & Rajabdorri, H. (2021). The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Spectator Effect. Accounting and Auditing Review, 28(1), 135–160. https://doi.org/10.22059/acctgrev.2021.300584.1008372
  • Lee, Gladyse, & Xiao, Xinning. (2018).“Whistleblowing on accounting-related misconduct: a synthesis of the literature”. Journal of Accounting Literature, http://doi.org/10.1016/J.acclit.2018.03.003.
  • Liu, Y., Zhao, S., Li, R., Zhou, L., & Tian, F. (2018). The relationship between organizational identification and internal whistle-blowing: The joint moderating effects of perceived ethical climate and proactive personality. Review of Managerial Science, 12(1), 113–134.
  • Namazi, M., & Ebrahimi, F. (2016). Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant. Empirical Studies in Financial Accounting, 13(49), 1–28. https://doi.org/10.22054/qjma.2016.4192
  • Oran, F., & Ünsar, A. (2019). The Effects of Leadership Styles on Organizational Trust and Disclosure of Unethical Behaviors (Whistleblowing): A Practical Research (pp. 103–137). https://doi.org/10.1007/978-981-32-9588-9_7
  • Ravi, V., & Shankar, R. (2005). Analysis of interactions among the barriers of reverse logistics. Technological Forecasting and Social Change, 72(8), 1011–1029. https://doi.org/10.1016/j.techfore.2004.07.002
  • Rahnama, Z. B., & Banimahd, B. (2019). The Investigation of Organizational cynicism, Professional Commitment and Whistleblowing in Audit Profession. Journal of Securities Exchange, 12(45), 118–144.
  • Talebian, H., Mowlaee, M. M., & Gharari, F. (2017). Structural Analysis with Fuzzy MICMAC in Strategic Foresight. Journal of Iran Futures Studies, 2(1), 75–104.
  • Varasteh, H., Nikomaram, H., Jahanshad, A., and Banimahed, B. (2017). A study of reports based on social cognition theory. Auditing Science, 82(21), 89–110