رابطه هویت‌سازمانی و گزارش تقلب‌های مالی با نقش تعدیل‌گر شدت اخلاقی ادراک‌شده و شخصیت پویا

1. حاجیها، زهره و رجب­دری، حسین (1396)، «تأثیر اخلاق حرفه­ای بر فرهنگ‌سازمانی مدرسان حسابداری»، اخلاق، 7 (26): 209- 229.
2. رحمانی، حلیمه و رجب‌دری، حسین و خرمین، منوچهر (1396)، «بررسی تأثیر نظریه عمل منطقی بر تمایل به بروز تقلب در گزارشگری مالی»، دانش حسابداری و حسابرسی مدیریت، 6 (24): 135- 143.
3. نمازی، محمد و ابراهیمی، فهیمه (1395)، «الگو‌بندی و تعیین اولویت عوامل مؤثر بر قصد گزارش تقلب‌های مالی توسط حسابداران»، مطالعات تجربی حسابداری مالی، 13 (49): 1- 28.
4. نمازی، محمد و ابراهیمی، فهیمه (1393)، «بررسی تأثیر متغیر تعدیلی شدت اخلاقی ادراک‌شده بر قصد گزارش داخلی موارد تقلب توسط حسابداران»، بررسی‌های حسابداری، 2 (5): 109- 133.
5. فخاری، حسین و رجب­دری، حسین و خانی­ذلان، امیررضا (1397)، «مطالعه نقش ارتباط اجتماعی و حرفه‌ای اعضای کمیته حسابرسی در ارزیابی ریسک گزارشگری متقلبانه شرکت»، بررسی­های حسابداری و حسابرسی، 25 (2): 233- 250.

Bibliography

1. Adler, P.A., & Adler, P. (1988). Intense loyalty in organizations: a case study of college athletics. Academic Sciense, 33(3): 401–417.
2. Anaza, N., & Rutherford, B. (2012). How organizational and employee-customer identification, and customer orientation affect job engagement. Journal of Service Management, 23(5): 616-639.
3. Arnaud, A., & Schminke, M. (2012). The ethical climate and context of organizations: a comprehensive model. Organizatin Sciense, 23 (6):1767–1780.
4. Ashforth, B.E., Harrison, S.H., & Corley, K.G. (2008). Identification in organizations: an examination of four fundamental questions. Journal of Management, 34(3): 325–374.
5. Baron, R., & Kenny, D. (1986). The moderator- mediator variable distinction in social psychological research: Conceptual, strategic and statistical considerations. Journal of Personality and Social Psychology, 51: 1173-1182.
6. Bartlett, M. (2015). Type of Fraud and Whistle blowing Anonymity: Do Situational Factors Affect Employees’ Intent to Report Fraud Unpublished Doctoral Dissertation. Capella University. Minneapolis.
7. Bateman, T., & Crant, J. (1993). The proactive component of organizational behaviour: a measure and correlates. Journal of Organization Behavior, 14(2):103–118.
8. Bernardi, R.A., Lecca, C.L., Murphy, J.C. and Sturgis, E.M. (2011). Does education influence ethical decisions? – An international study. Journal of Academic Ethics, 9 (2): 235–256.
9. Bhal, K.T., & Dadhich, A. (2011). Impact of ethical leadership and leader–member exchange on whistle blowing: the moderating impact of the moral intensity of the issue. Journal of Bus Ethics, 103(3):485–496.
10. Campbell, D.J. (2000). The proactive employee: managing workplace initiative. Academy of Management, 14(3):52–66.
11. Conroy, S.J. and Emerson, T.L. (2004). Business ethics and religion: religiosity as a predictor of ethical awareness among students. Journal of Business Ethics, 50 (4): 383–396.
12. Fakhari, H., Rajabdorri, H., and Khani, A. (2018). Studying the role of social and professional relationships of audit committee members in evaluating corporate reporting risk. Accounting and Auditing Reviews, 25 (2): 250-223. (In Persian)
13. Fuller, B., & Marler, L.E. (2009). Change driven by nature: a meta-analytic review of the proactive personality literature. Journal of Vocational Behavior, 75(3):329–345.
14. Hajiha, Z., & Rajabdori, H. (2017). The impact of professional ethics on organizational culture of accounting teachers. Ethics, 7 (26): 209-229. (In Persian)
15. Haslam, S.A., Ryan, M.K., Postmes, T., Spears, R., Jetten, J., & Webley, P. (2006). “Sticking to our guns: social identity as a basis for the maintenance of commitment to faltering organizational projects. Journal of Organizational Behavior, 27(5):607–628.
16. James, M.L., Miles, A.K. and Mullins, T. (2011). The interactive effects of spirituality and trait cynicism on citizenship and counterproductive work behaviors. Journal of Management, Spirituality & Religion, 8 (2): 165–182.
17. Kaptein, M. (2011). From inaction to external whistle blowing: the influence of the ethical culture of organizations on employee responses to observed wrongdoing. Journal of Bussines Ethics, 98(3):513–530.
18. Kara, A., Rojas–Méndez, J.I. and Turan, M. (2016). Ethical evaluations of business students in an emerging market: effects of ethical sensitivity, cultural values, personality, and religiosity. Journal of Academic Ethics, 14 (4): 297–325.
19. Kurpis, L.V., Beqiri, M.S. and Helgeson, J.G. (2008). The effects of commitment to moral self–improvement and religiosity on ethics of business students. Journal of Business Ethics, 80 (3): 447–463.
20. Leung, A.S. (2008). Matching ethical work climate to in-role and extra-role behaviours in a collectivist work setting. Journal of Business Ethics, 79(1–2):43–55.
21. Liu, Y., Zhao, S., Li, R., Lulu, Z., & 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.
22. Martin, K.D., & Cullen, J.B. (2006). Continuities and extensions of ethical climate theory: a meta-analytic review. Journal of Bussines Ethics, 69(2):175–194.
23. McLain, D.L., and Keenan, J.P. (1999). Risk, information, and the decision about response to wrongdoing in an organization. Journal of Business Ethics, 19 (3): 255–271.
24. Menk, K. (2011). The Impact of Materiality, Personality Traits, and Ethical Position on Whistle-Blowing Intentions. Unpublished Doctoral Dissertation, Virginia Commonwealth University. Richmond.
25. Miceli, M.P., Dozier, J.B., and Near, J.P. (1987). Personal and situational determinants of whistle-blowing. In: Paper presented at the meeting of the Academy of Management, New Orleans, LA.
26. Miceli, M.P., Near, J.P., & Dworkin, T.M. (2008). Whistle-Blowing in Organizations. Routledge, New York.
27. Miceli, M.P., Near, J.P., & Dworkin, T.M. (2009). A word to the wise: how managers and policy-makers can encourage employees to report wrongdoing. Journal of Bussines Ethics, 86 (3): 379–396.
28. Miceli, M.P., Near, J.P., Rehg, M.T, & Van Scotter, J.R. (2012). Predicting employee reactions to perceived organizational wrongdoing: demoralization, justice, proactive personality, and whistle-blowing. Human Relation, 65(8): 923–954.
29. Namazi, M., & Ebrahimi, F. (2014). Investigating the effect of the moderating variable of perceived moral severity on the intention of internal accountants to report fraud. Iranian Accounting Reviews, 2 (5): 133-109. (In Persian)
30. Namazi, M., & Ebrahimi, F. (2016). Modeling and prioritizing factors influencing accountants' intent to report financial fraud. Empirical Studies in Financial Accounting, 13 (49): 1- 28. (In Persian)
31. Namazi, M., & Namazi, N. (2016). Conceptual analysis of moderator and mediator variables in business research. Procedia Economics and Finance, 36: 540-554.
32. Near, J.P., Miceli, M.P. (1985). Organizational dissidence: the case of whistle-blowing. Journal of Bussines Ethics, 4(1):1–16.
33. Near, J.P., Miceli, M.P. (1996). Whistle-blowing: myth and reality”. Journal of Management, 22(3):507–526.
34. Parker, S.K., & Wu, C.H. (2014). Leading for Proactivity: How Leaders Cultivate Staff Who Make Things Happen. In: Day DV (ed) Oxford Handbook of Leadership and Organizations. Oxford University Press, Oxford, pp 380–399.
35. Pratt, M.G. (2000). The good, the bad, and the ambivalent: managing identification among Amway distributors. Administrative Science Quarterly, 45(3):456–493.
36. Rahmani, H., Rajabdorri, H., & Khorramin, M. (2017). Investigation of the impact of logical theory on the willingness to cheat in financial reporting. Accounting Knowledge and Management Auditing, 6 (24): 143-135. (In Persian)
37. Riketta, M. (2005). Organizational identification: a meta-analysis”. Journal of Vocational Behavior, 66 (2): 358–384.
38. Rothwell, G.R., & Baldwin, J.N. (2007). Ethical climate theory, whistle-blowing, and the code of silence in police agencies in the state of Georgia. Journal of Bussines Ethics, 70 (4): 341–361.
39. Saroglou, V. and Munoz–Garcia, A. (2008). Individual differences in religion and spirituality: an issue of personality traits and/or values. Journal for the Scientific Study of Religion, 47 (1):               83–101.
40. Vadera, A.K., Aguilera, R.V., & Caza, B.B. (2009). Making sense of whistle-blowing’s antecedents: learning from research on identity and ethics programs. Business Ethics Quarterly, 19 (4): 553–586.
41. Victor, B., & Cullen, J.B. (1988). The organizational bases of ethical work climate. Administrative Science Quarterly, 33(1):                   101–125.
42. Young, R. (2013). The role of organizational justice as a predictor of intent to comply with internal disclosure policies. Journal of Accounting and Finance, 13 (6): 29-44.