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Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence

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A string of accounting-related scandals has revealed key shortcomings in internal auditor truthfulness. These scandals have led researchers, professional organizations and institutions to question causes of internal auditor silence and the failure of ethical guidelines. This study responds to these questions by revealing moral courage as the missing ingredient in internal auditor ethical instruction and as the tool needed for internal auditors to preserve their integrity and overcome their fears. Building on what is currently known of internal auditors and moral courage, this study sheds light on professional and ethical requirements placed on internal auditors to tell the truth, and it emphasizes the role of moral courage in guiding their ethical behaviors. It also considers what must be known about the development of moral courage among internal auditors and seeks to identify the factors that promote internal auditors’ moral courage through thirty structured interviews with chief audit executives.
Original languageEnglish
Pages (from-to)315-337
Number of pages23
JournalInternational Journal of Accounting, Auditing and Performance Evaluation
Volume14
Issue number4
Early online date20 Sep 2018
DOIs
Publication statusPublished - 31 Dec 2018

Documents

  • Chief Audit Executives' Perceptions of Drivers of Moral Courage postprint

    Rights statement: The Version of Record, Imen Khelil; Khaled Hussainey; Hédi Noubbigh, 'Chief audit executives' perceptions of drivers of moral courage,' International Journal of Accounting, Auditing and Performance Evaluation, 2018 Vol.14 No.4, pp.315 - 337 is available online at DOI: 10.1504/IJAAPE.2018.095107.

    Accepted author manuscript (Post-print), 226 KB, PDF document

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