Breaking the silence: an empirical analysis of the drivers of internal auditors’ moral courage
Research output: Contribution to journal › Article
The present work used a survey of 146 internal auditors in Tunisia. The Partial Least Square-Structural Equation Model (PLS-SEM) was used to test our hypotheses.
The results indicate that self-efficacy, resilience, perceived supervisor support and the independence of internal audit function have a positive effect on the internal auditors’ moral courage; however, state hope does not show a significant link. Additionally, we find that women experience higher levels of moral courage compared to men.
|Journal||International Journal of Auditing|
|Early online date||21 Jun 2018|
|Publication status||Early online - 21 Jun 2018|
- HUSSAINEY_2018_cright_IJA_Breaking the Silence - An Empirical Analysis of the Drivers of Internal Auditors’ Moral Courage
Rights statement: This is the peer reviewed version of the following article: "Breaking the Silence: An Empirical Analysis of the Drivers of Internal Auditors’ Moral Courage", (2018), International Journal of Auditing, ISSN: 1090-6738, DOI: 10.1111/ijau.12119, which has been published in final form at https://onlinelibrary.wiley.com/doi/abs/10.1111/ijau.12119
Accepted author manuscript (Post-print), 862 KB, PDF document