Effects of external and internal drivers of individual behavior voice on the moral courage and internal auditors’ effectiveness

Ali Ebrahimi, Mehdi Safari Gerayli and Hasan Valiyan

Journal of Accounting & Organizational Change, 2022, vol. 19, issue 5, 735-764

Abstract: Purpose - An important part of the effectiveness of a company is related to the stimuli of the organizational voice, which provides the context for participation and the emergence of moral courage in performing organizational tasks. Although individual voice stimulation cannot be easily generalized because of the wide range of criteria affecting it, but in a general category, individual voice stimuli can be separated into internal and external criteria. Therefore, this research first aims to examine internal and external stimuli on individual voice and then examines the effect of individual voice on internal auditors’ moral courage and effectiveness. Design/methodology/approach - The target population in this study were internal auditors of capital market companies that were examined in the period of 2020. The research tool was a questionnaire and partial least squares analysis was used to fit the model and test the research hypotheses. Findings - The results of testing the hypotheses show that self-efficacy (hope and resilience) as internal drivers and independence of internal audit performance and perceived supervisor support (external drivers) have a positive effect on moral courage and effectiveness of the internal auditor. Originality/value - These conclusions suggest that if behavioral incentives are considered, auditors’ level of behavioral audacity in more realistically disclosing the financial performance of their companies can be expected to increase. It should also be noted that the results of this study can increase the level of effectiveness of internal auditors’ functions and their behavioral knowledge in the direction of professional functions.

Keywords: Individual voice; Moral courage; Internal auditors; Internal auditors’ effectiveness (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-08-2021-0099

DOI: 10.1108/JAOC-08-2021-0099

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