An effective internal auditor can support an organization in achieving its goals and protect its
assets and funds. However, to be effective, the internal auditors need to be empowered with …

This study provides a systematic review of the literature on internal auditing (IA) research in
17 Arab countries. It focuses on four key aspects, namely the quality and effectiveness of IA …

Purpose The purpose of this paper is to investigate the moderating effect of task complexity
on external auditors' cooperation (EAC), top management empowerment and internal …

International sports institutions have started to set up internal reporting mechanisms to allow
actors in the sports sector to provide information on ethical wrongdoings occurring around …

Purpose The objective of this paper is to provide insights into internal auditors' perceptions
and experiences regarding their role as assurance providers in the Tunisian public sector …

Purpose This paper aims to examine the impact of two psychological drivers, namely,
psychological capital (PsyCap) and moral courage on internal audit effectiveness (IAE) and …

Background: Moral courage is defined as courage to act according to one's own ethical
values and principles even at the risk of negative consequences for the individual. In a …

Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The
business ethics literature centers its analysis on unethical behaviors and their …

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 …

Purpose—This research aims to investigate the factors that affect audit quality including the
board of directors' characteristics and performance, the audit committee responsibilities …