Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect

I Khelil - Managerial Auditing Journal, 2022 - emerald.com
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 …

The Effect of External Efficacy on the Moral Courage and Self-Efficacy of Internal Auditors

I Khelil - International Journal of Professional Business Review …, 2023 - agora.edu.es
Purpose: This study investigates the effect of external efficacy (means efficacy and collective
efficacy) on internal auditors' moral courage in the Tunisian context. This study also …