The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence

Imen Khelil

Arab Gulf Journal of Scientific Research, 2023, vol. 41, issue 4, 462-477

Abstract: Purpose - This paper aims to examine the association between the working relationship between internal and external auditors and the moral courage of internal auditors to report management fraud in the Tunisian setting. Design/methodology/approach - Data are gathered from 163 internal auditors working in Tunisian companies and a partial least squares–structural equation model (PLS-SEM) is used to test the hypothesis regarding the effect of the cooperation between internal and external auditors on internal auditors’ moral courage. Findings - The results of this study provide strong empirical support for the positive impact of the working relationship between internal and external auditors on internal auditors’ moral courage to report management fraud and unethical behaviors. Practical implications - The reported results increase the awareness of Tunisian regulators to enact regulations that strengthen the collaboration between internal and external auditors to promote internal auditors’ moral courage and then limit fraud and improve organizational performance in the Tunisian setting. Originality/value - This paper fills one of the major research gaps in internal audit and moral courage research streams by revealing that the courageous behavior of internal auditors can be fostered by specific means efficacy such as the working relationship between internal and external auditors.

Keywords: Internal auditors; External auditors; Working relationship; Moral courage; Fraud; Tunisia (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:agjsrp:agjsr-07-2022-0121

DOI: 10.1108/AGJSR-07-2022-0121

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