arbiter
JournalsAccount

Internal Auditors' Moral Courage: A Cognitive Mapping Method

Imen Khelil & Khaled Hussainey

Advances in Accounting Behavioral Research2023https://doi.org/10.1108/s1475-148820230000026013book-chapter
AJG 2ABDC A
Weight
0.59

Abstract

This chapter aims to enhance understanding of the main drivers of internal auditors' moral courage to speak up about sensitive information and their cause-and-effect relationships. We use cognitive mapping method to analyze 20 chief audit executives' 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' moral courage. Our findings are also supplemented by semi-structured interviews. Our chapter offers a novel methodological contribution to auditing literature as well as new empirical evidence (contribution to knowledge) on the drivers of internal auditors' moral courage.

3 citations

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1108/s1475-148820230000026013

Or copy a formatted citation

@article{imen2023,
  title        = {{Internal Auditors' Moral Courage: A Cognitive Mapping Method}},
  author       = {Imen Khelil & Khaled Hussainey},
  journal      = {Advances in Accounting Behavioral Research},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.1108/s1475-148820230000026013},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Internal Auditors' Moral Courage: A Cognitive Mapping Method

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.59

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.61 × 0.4 = 0.24
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.