Representing an Appraisal Pattern for the Dimensions of Ethics on the Process of Financial Corruption Reporting of Public Sector Accountants and Auditors Based on a Combined Approach

Abstract

Subject and Purpose of the Article: The purpose of this study is to Representing an Appraisal Pattern for the dimensions of ethics on the process of financial corruption reporting of Public Sector Accountants and Auditors based on a combined approach. Research Method: In the qualitative part, the phenomenological method based on the Colizzi model was used and in the quantitative part, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of this article was 19 people in the qualitative part based on purposive sampling and 380 people in the quantitative part by non-purposive sampling method. The research tool in the qualitative part was an in-depth unstructured interview and in the quantitative part, the questionnaire was extracted from qualitative components. Research Findings: Data analysis in the qualitative section identified individual, behavioral and structural factors that were ethical and the results of the quantitative section in the form of structural equation model showed that the effects of individual, behavioral and structural factors on the process of financial corruption reporting were significant. Conclusion, Originality and its Contribution to the Knowledge: Considering ethical issues as an important and influential factor in people's willingness to financial corruption reporting.

Keywords

• ethics
• corruption
• financial corruption reporting