The Effect of the Source of Commitment and Ethical Style of Auditors on Independent Auditors’ Whistle-blowing

Purpose: The present study was conducted with the aim of investigating the effect of the source of commitment and ethical style of auditors on disclosure (whistle-blowing) of independent auditors.Method: The current study was carried out utilizing a descriptive correlational methodology. The statistical population of the present study was made up of 248 independent auditors. The instrument used in the present study was the standard questionnaire of Maragno and Cordero (2022) (includes disclosure of auditors with 11 items, source of commitment with 24 items, and ethical style with 34 items) whose face validity was confirmed by a number of respondents and reliability. They were also estimated using Cronbach's alpha coefficient for auditors' expressiveness of 0.888, ethical style of 0.915 and source of commitment of 0.848. Structural equation modeling was used to analyze the research data.Research findings: The results of the research hypotheses test showed that the source of commitment to the organization (emotional commitment, continuous commitment and normative commitment) has a positive effect on the disclosure (whistleb-lowing) of independent auditors. Also, the results showed that auditors’ ethical style (honesty and correctness of the auditor, competence of the auditor, and impartiality of the auditor) has a positive effect on the disclosure (whistle-blowing) of independent auditors.