Modeling the factors affecting the internal auditor silence behavior

IF 2.8 3区 管理学 Q2 BUSINESS, FINANCE Managerial Auditing Journal Pub Date : 2023-08-08 DOI:10.1108/maj-04-2022-3522
Fahime Ebrahimi, Mehdi Sarikhani, Amin Rostami
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Abstract

Purpose The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional commitment, independence commitment, role conflict and role ambiguity on internal auditor silence have been investigated. Furthermore, the effects of role conflict and role ambiguity through independence commitment on internal auditor silence were investigated. Design/methodology/approach The statistical population of the study consisted of Iranian internal auditors in 2021. The study used a self-administered survey of 217 internal auditors. In this research, a hierarchical component model in the partial least squares structural equation modeling analysis was used to examine the hypotheses. Findings The results of testing the hypotheses indicated that the perceived climate of silence and role ambiguity have positive effects, and professional commitment and independence commitment have negative effects on internal auditor silence. Furthermore, role conflict has an insignificant effect on internal auditor silence. In addition, role conflict and role ambiguity affect the internal auditor silence through the independence commitment. Originality/value This study examined the factors affecting the internal auditor silence by combining the construct of the perceived climate of silence that has been previously discussed in the field of management with the professional (professional commitment and independence commitment) and role (role conflict and role ambiguity) factors that are discussed in the internal audit profession. To the best of the author’s knowledge, this is the first study that examines the factors affecting internal auditor silence behavior. The importance of conducting this study is that it investigates a phenomenon among internal auditors that conflicts with the mission and origin of internal audit.
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对影响内部审计师沉默行为的因素进行建模
目的本研究旨在探讨影响内部审计师沉默的因素。为此,研究了沉默、专业承诺、独立承诺、角色冲突和角色模糊对内部审计师沉默的影响。此外,通过独立承诺考察了角色冲突和角色模糊对内部审计师沉默的影响。设计/方法/方法2021年,该研究的统计人群由伊朗内部审计师组成。该研究采用了对217名内部审计师的自我管理调查。在本研究中,采用层次分量模型对偏最小二乘结构方程建模分析中的假设进行了检验。结果:对假设的检验结果表明,沉默和角色模糊的感知氛围对内部审计师的沉默有正向影响,而专业承诺和独立承诺对内部审计师沉默有负向影响。此外,角色冲突对内部审计师沉默的影响并不显著。此外,角色冲突和角色模糊通过独立承诺影响内部审计师沉默。独创性/价值本研究通过将先前在管理领域讨论的感知沉默氛围的构建与内部审计行业讨论的专业(专业承诺和独立承诺)和角色(角色冲突和角色模糊)因素相结合,考察了影响内部审计师沉默的因素。据作者所知,这是第一次研究影响内部审计师沉默行为的因素。进行这项研究的重要性在于,它调查了内部审计师中与内部审计的使命和起源相冲突的现象。
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来源期刊
CiteScore
5.40
自引率
13.80%
发文量
45
期刊介绍: The key areas addressed are: ■Audit and Assurance (financial and non-financial) ■Financial and Managerial Reporting ■Governance, controls, risks and ethics ■Organizational issues including firm cultures, performance and development In addition, the evaluation of changes occurring in the auditing profession, as well as the broader fields of accounting and assurance, are also explored. Debates concerning organizational performance and professional competence are also covered.
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