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The Nexus between Internal CSR and Auditors’ Attitudes Towards Unprofessional Behaviour: The Moderating Effect of National Culture

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  • Ibrahim Emair Albawwat

Abstract

This study examined the internal CSR relationship with auditors’ attitudes towards the unacceptance and whistleblowing of unprofessional behaviour. It also investigated the moderating effect of national culture on the nexus between internal CSR and auditors’ attitudes towards unprofessional behaviour. A theoretical model was developed based on the related literature and then validated and tested via partial least squares structural equation modelling. Data were collected from 120 auditors belonging to local audit firms in Jordan. The findings indicate that audit firms’ internal CSR initiatives enhance auditors’ attitudes towards the unacceptance and whistleblowing of unprofessional behaviour. Also, the results revealed positive moderation effects of collectivism and uncertainty avoidance cultural dimensions that boost the positive influence f internal CSR. In contrast, power distance negatively moderates the nexus between internal CSR and auditors’ attitudes towards unprofessional behaviour. These results suggest that auditors’ behavioural responses to internal CSR initiatives must be carefully considered to better explain the interplay between cultural context, internal CSR initiatives, and auditors’ attitudes. The results of this paper are justified through the lens of Social Exchange Theory. This study adds to the literature by providing empirical evidence to further our understanding of the impact of an audit firm’s socially responsible efforts on the behavioural outcomes of its auditors. The results of this study may pave the way for future research, and it could be of interest to individuals tasked with implementing internal CSR strategies within audit firms and can therefore be utilised to improve the management of internal CSR towards auditors.

Suggested Citation

  • Ibrahim Emair Albawwat, 2023. "The Nexus between Internal CSR and Auditors’ Attitudes Towards Unprofessional Behaviour: The Moderating Effect of National Culture," Accounting and Finance Research, Sciedu Press, vol. 12(3), pages 1-1, August.
    • Handle: RePEc:jfr:afr111:v:12:y:2023:i:3:p:1
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    References listed on IDEAS

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    1. Kenneth Roeck & François Maon, 2018. "Building the Theoretical Puzzle of Employees’ Reactions to Corporate Social Responsibility: An Integrative Conceptual Framework and Research Agenda," Journal of Business Ethics, Springer, vol. 149(3), pages 609-625, May.
    2. Kenneth De Roeck & François Maon, 2016. "Building the Theoretical Puzzle of Employees’ Reactions to Corporate Social Responsibility: An Integrative Conceptual Framework and Research Agenda," Post-Print hal-01744792, HAL.
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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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