首席审计官对道德勇气驱动因素的看法:突尼斯证据

Q4 Economics, Econometrics and Finance
Imen Khelil, K. Hussainey, Hédi Noubbigh
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引用次数: 6

摘要

一系列与会计有关的丑闻暴露了内部审计师真实性方面的主要缺陷。这些丑闻导致研究人员、专业组织和机构质疑内部审计师沉默和道德准则失败的原因。本研究回应了这些问题,揭示了道德勇气是内部审计师道德指导中缺失的成分,也是内部审计师保持诚信和克服恐惧所需的工具。本研究以目前已知的内部审计师和道德勇气为基础,阐明了对内部审计师讲真话的职业和道德要求,并强调了道德勇气在指导其道德行为中的作用。它还考虑了必须了解的内部审计师道德勇气的发展情况,并试图通过对首席审计官的30次结构化访谈来确定促进内部审计员道德勇气的因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence
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.
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来源期刊
CiteScore
0.70
自引率
0.00%
发文量
7
期刊介绍: IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.
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