porpuse : Mental toughness can be different for each person according to age, gender and job position, and people can have different mental toughness during different stages of life.
Method:The statistical population of the research is all the auditors of auditing institutions in Tehran, 101 of whom were selected as a statistical sample.The tools used in this research include the three categories of Kubasa's Mental Toughness Questionnaire (1992), Edwards and Klipatrick's Job Attachment Questionnaire (1984) and Izadpanah et al.'s Organizational Whistleblowing Questionnaire (2015). SPSS and PLS software have been used to perform statistical analysis using the structural equation model.
Findings :The results show the effect of mental toughness on Work engagement and Auditors Whistleblowing. This is despite the fact that no significant difference in terms of gender was observed in the relationships between research variables.
Conclusion: According to the obtained results, it can be said that auditors, with the benefit of mental toughness and relying on the dimensions of control, commitment and struggle, consider the disclosure of wrongdoing and organizational violations as a principle in their profession, and when faced with cases of violations, they will feel more responsible and, in turn, will have a lot of motivation to disclose violations.
Knowledge: Considering the movement of the audit market towards the integration of institutions, paying more attention to the issue of mental toughness can lead to the reduction of motives to leave the profession, and in the current challenging situation, it can be very important for the auditing profession. .