 Chief audit executives' perceptions of drivers of moral courage: Tunisian evidenceImen Khelil, Khaled Hussainey () and Hédi Noubbigh International Journal of Accounting, Auditing and Performance Evaluation, 2018, vol. 14, issue 4, 315-337 Abstract: A string of accounting-related scandals has revealed key shortcomings in internal auditor truthfulness. These scandals have led researchers, professional organisations and institutions to question causes of internal auditor silence and the failure of ethical guidelines. This study responds to these questions by revealing moral courage as the missing ingredient in internal auditor ethical instruction and as the tool needed for internal auditors to preserve their integrity and overcome their fears. Building on what is currently known of internal auditors and moral courage, this study sheds light on professional and ethical requirements placed on internal auditors to tell the truth, and it emphasises the role of moral courage in guiding their ethical behaviours. It also considers what must be known about the development of moral courage among internal auditors and seeks to identify the factors that promote internal auditors' moral courage through 30 structured interviews with chief audit executives. Keywords: internal auditor; management fraud; fear; silence; moral courage; ethical behaviour; telling the truth; Tunisia; chief audit executives; drivers of moral courage. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:14:y:2018:i:4:p:315-337 Access Statistics for this article More articles in International Journal of Accounting, Auditing and Performance Evaluation from Inderscience Enterprises Ltd |
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