Internal auditors’ independence under workplace bullying stress: an investigative study
Journal of Islamic Accounting and Business Research
ISSN: 1759-0817
Article publication date: 18 May 2023
Abstract
Purpose
This study aims to examine the direct influence of workplace bullying (WB) on internal auditors’ independence using the nexus between the agency theory and social exchange theory. From the internal auditors’ perspective, the investigation covered both government and private colleges and universities in one of the Middle East countries.
Design/methodology/approach
A survey was administered and delivered to internal auditors at each of the 85 educational institutions. A total of 267 valid questionnaires were analysed. The study’s measurement and structural models were tested and evaluated by using SmartPLS v.4 and partial least squares-structural equation modelling.
Findings
The study results indicated that bullying is common among senior managers, and that it has a significant, negative, high-level and direct effect on the independence of internal auditors in the higher education sector.
Practical implications
Regulators and other stakeholders should make a deliberate effort to promote positive behaviours and abandon negative ones regarding the independence of internal auditors and the performance of audit teams, which play a crucial role in enhancing the efficiency of audit units. For example, enhancing coordination and communication internally and externally. In addition to providing the internal auditors with equitable advancement and learning opportunities, senior management should also support their professional development.
Originality/value
To the best of the author’s knowledge, this study is the first to examine the relationship between WB and the internal auditor’s independence in the context of government and private organisations in Southwest Asian countries.
Keywords
Acknowledgements
The author would like to thank the University of Mosul (UoM) for encouraging to complete this study. In addition, the author thanks the Iraqi Ministry of Higher Education and Scientific Research for facilitating the task of collecting data from internal auditors at government and private colleges and universities. In addition, the author thanks her colleagues from the department of accounting at the University of Mosul who provided insight and expertise that greatly assisted the research.
Citation
Taha, A.A.D. (2023), "Internal auditors’ independence under workplace bullying stress: an investigative study", Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-09-2022-0239
Publisher
:Emerald Publishing Limited
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