The Drivers Affecting Internal Auditors' Moral Courage

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SAFARZADEH MOHAMMAD HOSSEIN; Karimdad Alireza

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Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2020 | Volume:7 | Issue:1 (24) Page(s): 133-155

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Title

The Drivers Affecting Internal Auditors' Moral Courage

Author(s)

SAFARZADEH MOHAMMAD HOSSEIN | Karimdad Alireza | Issue Writer Certificate

Keywords

independenceQ1

Positive attitudesQ1

Internal AuditQ1

HopeQ1

Moral CourageQ1

Abstract

Purpose: The purpose of this study is to investigate the factors affecting the Moral Courage of Internal Auditors. Method: According to the method and nature, this research is a descriptivesurvey. The sample is comprised of the members of Iranian Association of Internal Auditors in 2019. We used Khalil et al (2018) Questionnaire for data collection. Data analysis and hypothesis testing were performed using Amos software and structural equation modeling based on 230 questionnaires collected from Internal Auditors of Iranian Association of Internal Auditors. Results: The results indicate that Positive attitudes, support and independence of Internal Auditors have a positive and significant effect on the Moral Courage. Also, the level of Moral Courage was different between the groups. Conclusion: Considering the Positive attitudes of Internal Auditors (self-efficacy, Hope, and flexibility) in recruitment, improves internal reporting and avoids many of the norms. Subordinating Internal Auditors to the audit committee reduces the psychological pressure on Internal Auditors. Also, audit committee support for auditors enhances their Moral Courage in reporting weaknesses in the organization. Contribution: Research findings, in addition to extending the theoretical foundations of past research, contain valuable concepts to companies in support and recruitment of Internal Auditors.

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APA: Copy

SAFARZADEH, MOHAMMAD HOSSEIN, & Karimdad, Alireza. (2020). The Drivers Affecting Internal Auditors' Moral Courage. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 7(1 (24) ), 133-155. SID. https://sid.ir/paper/363445/en

Vancouver: Copy

SAFARZADEH MOHAMMAD HOSSEIN, Karimdad Alireza. The Drivers Affecting Internal Auditors' Moral Courage. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2020;7(1 (24) ):133-155. Available from: https://sid.ir/paper/363445/en

IEEE: Copy

MOHAMMAD HOSSEIN SAFARZADEH, and Alireza Karimdad, “The Drivers Affecting Internal Auditors' Moral Courage,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 7, no. 1 (24) , pp. 133–155, 2020, [Online]. Available: https://sid.ir/paper/363445/en

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