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The purpose of this study is to provide a comprehensive conceptual internal whistleblowing model for accounting students and then test it empirically. To this end, by considering the mediating role of professional commitment (PC) and the moderating effect of the perceived moral intensity (PMI), the anticipatory socialization's impact on whistleblowing intentions has been investigated.

An ex-post quantitative research design has been adopted for this survey study. The statistical population of the study consisted of Iranian undergraduate accounting students close to graduation in 2020. The study utilized a self-administered survey of 211 accounting students from 8 public universities; besides, to examine the proposed hypotheses, it utilized the partial least squares structural equation modeling analysis.

The results of testing the hypotheses indicate that the constructs of anticipatory socialization (AS), PC and PMI have positive effects on whistleblowing intentions; besides, PC in the relationship between AS and whistleblowing intentions plays a complementary partial mediating role. In addition, PMI moderates the effect of PC on whistleblowing intentions, as well as the mediated effect of AS on whistleblowing intentions via PC.

The results of this study indicate the importance of considering trait syntheses of ethics education for undergraduate students, and the need to address and familiarize students with ethical principles, goals and missions of the accounting profession in society.

This study, by providing a moderated mediation conceptual model, examines the important functions that AS, PC and PMI might have created in the whistleblowing process, and also provides some empirical evidence in this area; As a result, it leads to the expansion of theoretical and empirical knowledge in this field.

The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional commitment, independence commitment, role conflict and role ambiguity on internal auditor silence have been investigated. Furthermore, the effects of role conflict and role ambiguity through independence commitment on internal auditor silence were investigated.

The statistical population of the study consisted of Iranian internal auditors in 2021. The study used a self-administered survey of 217 internal auditors. In this research, a hierarchical component model in the partial least squares structural equation modeling analysis was used to examine the hypotheses.

The results of testing the hypotheses indicated that the perceived climate of silence and role ambiguity have positive effects, and professional commitment and independence commitment have negative effects on internal auditor silence. Furthermore, role conflict has an insignificant effect on internal auditor silence. In addition, role conflict and role ambiguity affect the internal auditor silence through the independence commitment.

This study examined the factors affecting the internal auditor silence by combining the construct of the perceived climate of silence that has been previously discussed in the field of management with the professional (professional commitment and independence commitment) and role (role conflict and role ambiguity) factors that are discussed in the internal audit profession. To the best of the author’s knowledge, this is the first study that examines the factors affecting internal auditor silence behavior. The importance of conducting this study is that it investigates a phenomenon among internal auditors that conflicts with the mission and origin of internal audit.

The purpose of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended theory of planned behavior.

The population was made up of accountants from all of the 400 companies listed in the Tehran Stock Exchange and the authors used a quantitative survey-based method. Out of a total of 300 questionnaires administered, 171 valid responses were used for analysis. This research used the partial least squares structural equation modeling analysis using SmartPLS 3.3.3 to examine the proposed hypotheses and to analyze the research model.

The results indicated that the extended theory of planned behavior components (perceived behavioral control, perceived subjective norms (PSN), perceived moral obligation and attitudes toward whistleblowing) have positive effects on accountants’ internal WBI. The results of investigating the moderating effect of perceived moral intensity (PMI) on the relationship between components of the extended theory of planned behavior and WBI show that PMI moderates the effect of PSN on WBI.

This study develops the whistleblowing literature by bringing together the components of the fraud pentagon and the extended theory of planned behavior and providing an integrated model. This model, which incorporates many variables from previous research, seeks to provide a comprehensive model for whistleblowing with the expansion of the Brown et al. (2016) model.

Wind as a major source of renewable energy has received tremendous attentions due to its unique features to reduce carbon emission and also to keep the environment safe. Nevertheless, to use wind energy properly, the environmental circumstances and geographical location related to wind intensity should be considered as a priority. Different factors may affect the selection of a suitable location for developments of wind power plants; thus, these factors should be considered concurrently to identify the optimum location of wind plants.

In this study, first, basic data envelopment analysis (DEA) was used, then dual DEA was used and, finally, Anderson Petersen (AP) model of dual DEA was selected to prioritize cities or decision-making units (DMUs). Numerical Taxonomy (NT) method was also used to assess the validity of AP dual model in DEA. The prescribed approach was applied for five cities in East Azerbaijan province of Iran.

The results indicate that wind power as a renewable energy can be harnessed in few cities, and the ranking by DEA illustrated that the city of Tabriz is the first priority.

Low environmental degradation effects in comparison to other methods and the ability to utilization at a widespread level include the benefits of using wind energy in the generation of electricity. In this regard, the study of relevant potentials and finding suitable locations for the deployment of wind energy utilization equipment are essential. Using DEA method helps us to choose optimal locations according to different criteria.

Wind energy is justifiable in reducing social costs in comparison with fossil fuel plants, which includes negative effects, and its electricity can be used as a sustainable energy in the country's economic, social and cultural development.

For identifying the most proper location for development of wind power plants in Iran, DEA is applied for the first time to prioritize the suitable locations for installations of wind turbines among five different cities in the East Azerbaijan region. A number of crucial factors including land price, distance to power, rate of natural hazards, wind speed and topography are considered for location optimization of wind turbines for the first time. Also, to validate the results of DEA method, NT method is used to assess the validity of AP dual model in DEA.