Internal Auditors' Moral Courage: A Cognitive Mapping Method

Research output: Contribution to journalArticlepeer-review

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Internal Auditors' Moral Courage: A Cognitive Mapping Method. / Khelil, Imen ; Hussainey, Khaled.
In: Advances in Accounting Behavioral Research, Vol. 26, 13.03.2023.

Research output: Contribution to journalArticlepeer-review

HarvardHarvard

Khelil, I & Hussainey, K 2023, 'Internal Auditors' Moral Courage: A Cognitive Mapping Method', Advances in Accounting Behavioral Research, vol. 26.

APA

Khelil, I., & Hussainey, K. (2023). Internal Auditors' Moral Courage: A Cognitive Mapping Method. Advances in Accounting Behavioral Research, 26.

CBE

Khelil I, Hussainey K. 2023. Internal Auditors' Moral Courage: A Cognitive Mapping Method. Advances in Accounting Behavioral Research. 26.

MLA

Khelil, Imen and Khaled Hussainey. "Internal Auditors' Moral Courage: A Cognitive Mapping Method". Advances in Accounting Behavioral Research. 2023. 26.

VancouverVancouver

Khelil I, Hussainey K. Internal Auditors' Moral Courage: A Cognitive Mapping Method. Advances in Accounting Behavioral Research. 2023 Mar 13;26.

Author

Khelil, Imen ; Hussainey, Khaled. / Internal Auditors' Moral Courage: A Cognitive Mapping Method. In: Advances in Accounting Behavioral Research. 2023 ; Vol. 26.

RIS

TY - JOUR

T1 - Internal Auditors' Moral Courage: A Cognitive Mapping Method

AU - Khelil, Imen

AU - Hussainey, Khaled

PY - 2023/3/13

Y1 - 2023/3/13

N2 - 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.

AB - 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.

M3 - Article

VL - 26

JO - Advances in Accounting Behavioral Research

JF - Advances in Accounting Behavioral Research

SN - 1475-1488

ER -