دانلود رایگان مقاله انگلیسی تحلیل تجربی محرک های تشویقی حسابرسان داخلی - وایلی 2018

This study investigates the effect of positive states, perceived supervisor support and independence of internal audit function on internal auditors' moral courage. Although extensive research has suggested that risk of feared consequences is the major cause that inhibits internal auditors from reporting managerial fraud, there has been little empirical investigation into the way of fostering internal auditors' moral courage to speak up. This study used a survey of 146 internal auditors in Tunisia. The partial least squares–structural equation model 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 than men do.

CONCLUSION

Based on 146 questionnaires gathered from Tunisian internal auditors and using the PLS‐SEM, this paper offers empirical evidence about the effects of positive states (self‐efficacy, state hope, and resilience), the PSS, and the independence of IAF on internal auditors' moral courage. Demographic variables such as gender, age, and activity sector were also considered in our empirical model as control variables. This study makes several noteworthy contributions to internal audit and moral courage literature. It fills one of the major research gaps in these streams of research by demonstrating that the courageous behavior of internal auditors can be fostered by internal resources such as self‐efficacy and resilience. Similarly, external resources such as the audit committee support and IAF independence are revealed as significant factors enabling internal auditors to behave courageously. Additionally, our research demonstrates that females experienced higher levels of moral courage than males do. We should note that, concerning the IAF independence measure, prior internal audit literature often uses a dichotomous, single‐variable measure and then it implicitly ignores other potential independence determinants (e.g., Khelil et al., 2016). To address this gap, we relied on three critical determinants of IAF independence (reporting lines, termination rights, and budgetary control) defined in the studies of Abbott et al. (2016, 2012). Furthermore, the use of SEM in this study presents a methodological contribution to audit and accounting behavioral research, as it remains underutilized in these fields compared with related disciplines, such as psychology, management, and information systems (Hampton, 2015). Given the critical role moral courage plays in enhancing the ethical behaviors of the internal auditors, we believe that our findings carry implications for the understanding of the factors fostering internal auditors' moral courage to speak up when they encounter wrongdoings. According to Sekerka et al. (2009, p. 575), “if we hope to reach the highest levels of organizational performance, we must understand the factors that foster people's abilities to respond to challenges with courage.” We, firstly, contend that our results can provide practical solutions to foster internal auditors' moral courage to speak up so that a high level of organizational performance can be maintained.