Internal Auditors' Moral Courage: A Cognitive Mapping Method

Abstract

This chapter aims to enhance understanding of the main drivers of internal auditors' moral courage to speak up about sensitive information and their cause-and-effect relationships. We use cognitive mapping method to analyze 20 chief audit executives' cognitive maps in Tunisia. A collective map was grounded through assembling the full individual maps. Using the Decision Explorer software for our analysis, we find that the state hope, whistle-blowing policy, self-efficacy, perceived supervisor support and independence of internal audit function are the main drivers for internal auditors' moral courage. Our findings are also supplemented by semi-structured interviews. Our chapter offers a novel methodological contribution to auditing literature as well as new empirical evidence (contribution to knowledge) on the drivers of internal auditors' moral courage.

Citation

Khelil, I. and Hussainey, K. (2023), "Internal Auditors' Moral Courage: A Cognitive Mapping Method", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 26), Emerald Publishing Limited, Leeds, pp. 349-383. https://doi.org/10.1108/S1475-148820230000026013