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Article
Publication date: 12 January 2023

Imen Khelil

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…

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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.

Details

Arab Gulf Journal of Scientific Research, vol. 41 no. 4
Type: Research Article
ISSN: 1985-9899

Keywords

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Book part
Publication date: 13 March 2023

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-80455-798-3

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