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Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence

Author

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  • Imen Khelil
  • Khaled Hussainey
  • Hédi Noubbigh

Abstract

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.

Suggested Citation

  • Imen Khelil & Khaled Hussainey & Hédi Noubbigh, 2018. "Chief audit executives' perceptions of drivers of moral courage: Tunisian evidence," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 14(4), pages 315-337.
    • Handle: RePEc:ids:ijaape:v:14:y:2018:i:4:p:315-337
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    Cited by:

    1. Saddam A. Hazaea & Ebrahim Mohammed Al-Matari & Saleh F. A. Khatib & Khaldoon Albitar & Jinyu Zhu, 2023. "Internal Auditing in the Arab World: A Systematic Literature Review and Directions for Future Research," SAGE Open, , vol. 13(4), pages 21582440231, October.

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