Whistleblowing

This paper focuses on the contribution of digital government (DGOV) to Whistleblowing (WB). While considerable efforts have been devoted to DGOV and WB separately, research work at the intersection of these two domains is very scarce; hence and a systematic DGOV for WB (DGOV4WB) research framework has yet to emerge. This paper aims to identify the potential issues in whistleblowing and explore how digital government has been used to address these issues. To this end, this paper uses explanatory case study research methodology and analyses four case studies of existing DGOV initiatives with explicit WB dimensions. The result of the cross-case analysis shows that DGOV4WB initiatives contribute to address goals of the different dimensions of whistleblowing. The most common WB problems addressed are: easily accessible reporting and response whistleblowing channels (Whistleblowing Procedure), easy and timely communication channel with top management (Whistleblowing Organizational culture), and anonymous and confidential communication platforms (Whistleblower Protection). In addition, based on the analysis of the case studies, all the initiatives are classified as either engagement or contextualization stage of the digital government evolution model.

Background: The auditing profession has a critical contribution in upgrading information transparency, economic health, and confidence in the community. With the spread of financial corruption, ethical whistleblowing as a control mechanism and part of corporate governance was raised as an essential approach to prevent and identify immoral behaviors. This study aimed to investigate the effect of professional commitment on auditors' ethical whistleblowing, emphasizing the moderating role of gender and age variables. Method: The method of the present study is descriptive-survey in terms of data collection, and applied from the point of view of purpose. The statistical population of this study includes all auditors working in private institutions under the membership of the Society of Certified Public Accountants. The statistical sample consisted of 392 participants selected using simple random sampling method and via the Cochran's formula. The data of the study were collected using a standard questionnaire tool. To investigate the effect of research variables on moral warning and also to fit the proposed model, the structural equation modeling method was performed using the Smart PLS software. Results: The research results indicated that professional commitment has a positive effect on ethical whistleblowing. The variables of gender and age also have a moderating effect on the relationship between professional commitment and the level of independent auditors' ethical whistleblowing. Conclusion: In accordance with the findings of this study, strengthening professional commitment leads to the development of ethics and ethical whistleblowing and health the economic atmosphere. Article number: 46

Background : Reporting whistleblowing as an ethical behavior can play an effective role in combating illegal behaviors as well as preventing scandals in organizations, especially auditing firms. Therefore, the purpose of this study is to investigate the effect of ethical foundations of auditors working in the private sector on their willingness to report audit whistleblowing. Method: This research is applied in terms of purpose and it is a descriptive-correlational study. The statistical population of the present study is all auditors working in private sector audit firms that 160 people have been selected using random sampling method. The research variables were measured using standard questionnaires and finally, multivariate regression test was used to analyze the collected data. Results: The results of the present study confirm the positive and significant effect of ethical foundations on decisions related to reporting whistleblowing in private sector audit firms. The results also showed that as the age and job rank of auditors working in private sector auditing firms increases, their tendency to report auditing whistleblowing decreases. Conclusion : Since increasing the willingness of auditors to disclose whistleblowing in order to perform the task of accreditation leads to improved audit quality; According to the results obtained in this study, influential organizations in the legislature are suggested to consider the ethical foundations as an effective factor in reporting whistleblowing and work to strengthen it. In this way, in such a competitive market, auditors can be encouraged to be fair to others, even if it threatens their own well-being and safety. Article number: 5