Internal auditors’ moral courage: a cognitive mapping method

Imen Khelil, Khaled Hussainey

Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)peer-review

Abstract

This paper aims to enhance understanding of the main drivers of internal auditors’ moral courage to speak up about sensitive information and their cause-and-effect relationships. We use cognitive mapping method to analyze twenty chief audit executives’ cognitive maps in Tunisia. A collective map was grounded through assembling the full individual maps. Using the Decision Explorer software for our analysis, we find that the state hope, whistle-blowing policy, self-efficacy, perceived supervisor support and independence of internal audit function are the main drivers for internal auditors’ moral courage. Our findings are also supplemented by semi-structured interviews. Our paper offers a novel methodological contribution to auditing literature as well as new empirical evidence (contribution to knowledge) on the drivers of internal auditors’ moral courage.
Original languageEnglish
Title of host publicationAdvances in Accounting Behavioral Research
PublisherEmerald Group Publishing Ltd.
Publication statusAccepted for publication - 10 Dec 2020

Publication series

NameAdvances in Accounting Behavioral Research
PublisherEmerald Group Publishing
ISSN (Print)1475-1488

Keywords

  • Central concept
  • Cognitive mapping
  • Collective cognitive map
  • Internal auditors
  • Moral courage
  • Tunisia

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