Moderator effects to internal audits' self‐efficacy and job involvement

Abstract

Purpose

The purpose of this paper is to examine the relationship between two variables, self‐efficacy and job involvement, of internal auditors of companies. It also aims to explore its intervention on self‐efficacy and job involvement using organizational power as another variable.

Design/methodology/approach

A survey is conducted on 600 publicly listed Taiwanese companies that have subsidiaries in China. A total of 600 questionnaires are distributed to their internal auditors.

Findings

The results show that there is a significant and positive correlation between self‐efficacy and job involvement of internal auditors. Organizational control power does not exhibit intervening effects on self‐efficacy or job involvement.

Practical implications

This paper can offer a new perspective for managers of internal auditors because internal auditors' self‐efficacy can influence job involvement. Therefore, at the same time of supervising internal auditors, managers should not overlook the need to strengthen internal auditors' self‐efficacy.

Originality/value

Past discussions on internal auditors are widespread. However, the conclusion of this paper, which is focused on the exploration of the relationship between self‐efficacy and job involvement, can offer a different insight on the internal auditor domain.

Citation

Shih, K., Hsieh, Y. and Lin, B. (2009), "Moderator effects to internal audits' self‐efficacy and job involvement", International Journal of Accounting & Information Management, Vol. 17 No. 2, pp. 151-165. https://doi.org/10.1108/18347640911001203