@inbook{c645dcdfd0ba414e8375ac063a340232,
title = "Internal auditors{\textquoteright} moral courage: a cognitive mapping method",
abstract = "This paper aims to enhance understanding of the main drivers of internal auditors{\textquoteright} 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{\textquoteright} 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{\textquoteright} 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{\textquoteright} moral courage.",
keywords = "Central concept, Cognitive mapping, Collective cognitive map, Internal auditors, Moral courage, Tunisia",
author = "Imen Khelil and Khaled Hussainey",
note = "Expected Vol. 26",
year = "2020",
month = dec,
day = "10",
language = "English",
series = "Advances in Accounting Behavioral Research",
publisher = "Emerald Group Publishing Ltd.",
booktitle = "Advances in Accounting Behavioral Research",
address = "United Kingdom",
}