The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect

Objective: Internal whistle-blowing is known as one of the most effective methods for identifying fraud. Understanding the factors influencing the reporting of fraud according to the bystander effect can be a great help in reducing fraud. This is important in this study with the aim of the pattern o...

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Autores principales:	Gholamreza Kordestani, Hossein Rajabdorri
Formato:	article
Lenguaje:	FA
Publicado:	University of Tehran 2021
Materias:	financial fraud internal whistle blowing bystander effect Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
Acceso en línea:	https://doaj.org/article/9a38f968afdf44af9125c3389529132a
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spelling	oai:doaj.org-article:9a38f968afdf44af9125c3389529132a2021-11-14T05:27:56ZThe Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect2645-80202645-803910.22059/acctgrev.2021.300584.1008372https://doaj.org/article/9a38f968afdf44af9125c3389529132a2021-05-01T00:00:00Zhttps://acctgrev.ut.ac.ir/article_80781_1238fc64c9b6bf0783e4533ee044217d.pdfhttps://doaj.org/toc/2645-8020https://doaj.org/toc/2645-8039Objective: Internal whistle-blowing is known as one of the most effective methods for identifying fraud. Understanding the factors influencing the reporting of fraud according to the bystander effect can be a great help in reducing fraud. This is important in this study with the aim of the pattern of factors affecting the whistle-blowing with emphasis on the bystander effect. Methods: To answer the research question, Meta-composition, content analysis, and semi-structured interviews with experts (Delphi) were used. A total of 61 articles related to the research topic include fraud, spectator, bystander effect, fraud report, whistle-blowing, diffusion of responsibility, non-motivated, and disclosure of illegal activities, were analyzed and 14 experts were interviewed. Results: Analyzes show that 5 individual structures (including 19 cases and cases such as weakness of courage and fear of evaluation and judgment), interpersonal (including 4 cases and cases such as unfamiliarity with the principles of social behavior and weakness in social responsibility), moral- Cultural (including 9 cases and cases such as weakness in piety and spirituality and lack of honesty and integrity), administrative-managerial (including 12 cases and cases such as lack of legal and social support and lack of organizational transparency) and the nature of the violation (including 7 cases and cases such as The number of informed people and the uncertainty of the occurrence of violations affect the internal reporting of financial violations) because of the spectator phenomenon. Also, each structure has components, and each component affects the spectator and internal reporting of financial violations. Conclusion: In some cases, the violation can be reported to other employees, but instead of reporting, they only become spectators who have observed the violation. Spectator management allows employees to report financial violations. Violators are in front of the eyes of spectators who feel responsible for exposing the violation. This study examined this issue and showed that paying attention to the five identified structures will reduce corruption and misconduct and will protect the interests of stakeholders and the public. It also provides a platform for employees to report violations in organizations.Gholamreza KordestaniHossein Rajabdorri University of Tehranarticlefinancial fraudinternal whistle blowingbystander effectAccounting. BookkeepingHF5601-5689FinanceHG1-9999FAبررسی‌های حسابداری و حسابرسی, Vol 28, Iss 1, Pp 135-160 (2021)
institution	DOAJ
collection	DOAJ
language	FA
topic	financial fraud internal whistle blowing bystander effect Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
spellingShingle	financial fraud internal whistle blowing bystander effect Accounting. Bookkeeping HF5601-5689 Finance HG1-9999 Gholamreza Kordestani Hossein Rajabdorri The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect
description	Objective: Internal whistle-blowing is known as one of the most effective methods for identifying fraud. Understanding the factors influencing the reporting of fraud according to the bystander effect can be a great help in reducing fraud. This is important in this study with the aim of the pattern of factors affecting the whistle-blowing with emphasis on the bystander effect. Methods: To answer the research question, Meta-composition, content analysis, and semi-structured interviews with experts (Delphi) were used. A total of 61 articles related to the research topic include fraud, spectator, bystander effect, fraud report, whistle-blowing, diffusion of responsibility, non-motivated, and disclosure of illegal activities, were analyzed and 14 experts were interviewed. Results: Analyzes show that 5 individual structures (including 19 cases and cases such as weakness of courage and fear of evaluation and judgment), interpersonal (including 4 cases and cases such as unfamiliarity with the principles of social behavior and weakness in social responsibility), moral- Cultural (including 9 cases and cases such as weakness in piety and spirituality and lack of honesty and integrity), administrative-managerial (including 12 cases and cases such as lack of legal and social support and lack of organizational transparency) and the nature of the violation (including 7 cases and cases such as The number of informed people and the uncertainty of the occurrence of violations affect the internal reporting of financial violations) because of the spectator phenomenon. Also, each structure has components, and each component affects the spectator and internal reporting of financial violations. Conclusion: In some cases, the violation can be reported to other employees, but instead of reporting, they only become spectators who have observed the violation. Spectator management allows employees to report financial violations. Violators are in front of the eyes of spectators who feel responsible for exposing the violation. This study examined this issue and showed that paying attention to the five identified structures will reduce corruption and misconduct and will protect the interests of stakeholders and the public. It also provides a platform for employees to report violations in organizations.
format	article
author	Gholamreza Kordestani Hossein Rajabdorri
author_facet	Gholamreza Kordestani Hossein Rajabdorri
author_sort	Gholamreza Kordestani
title	The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect
title_short	The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect
title_full	The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect
title_fullStr	The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect
title_full_unstemmed	The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect
title_sort	pattern of factors affecting the whistle-blowing with emphasis on the bystander effect
publisher	University of Tehran
publishDate	2021
url	https://doaj.org/article/9a38f968afdf44af9125c3389529132a
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The Pattern of Factors Affecting the Whistle-blowing with Emphasis on the Bystander Effect

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