The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence

Khelil, Imen

doi:10.1108/agjsr-07-2022-0121

Cited by 5 publications

(5 citation statements)

References 51 publications

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“…The target population for the study comprised all 100 primary five pupils in the ten primary schools in Oshimili South L.G.A of Delta State. This population was not small compared to that of previous study (Khelil, 2023). Moreover, the population was similar to that of a recent study (Santhanam & Balaji, 2023).…”

Section: Methodssupporting

confidence: 82%

Effect of Hands-On Instructional Approach on Pupils’ Achievement and Retention in Cultural and Creative Arts

Dike,

Otu,

Dike

2024

J. Professional Business Review

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Purpose: The purpose of this study was to examine the effects of a hands-on educational approach on pupils' achievement and retention in the Cultural and Creative Arts. Theoretical Framework: The theoretical framework for this study is based on cognitive learning and experiential learning. Methodology: Study participants were primary five pupils in Oshimili South Local Government Area, Delta State. As part of this study, ten hands-on activities were used to engage primary five pupils in the learning process. Hands-on activities included magazine family puppets, musical glasses, painting to music, PVC sculptures, roll an activity, sound boxes, sound cans, sun shadow pictures, and swinging to music. Using a quasi-experimental design, two research questions and two hypotheses were developed and tested at a 0.05 level of significance. The study involved 100 primary five pupils from ten primary schools. Participants were divided into experimental and control groups (n=50). Culture and creative arts were taught through hands-on activities in the experimental group, but not to their counterparts in the control group. Despite this, after four weeks of experimentation, pretest and posttest data were collected from both groups. Data were collected using the Cultural and Creative Arts Achievement Test (CCAT) and the Cultural and Creative Arts Retention Test (CCRT). Participants were given the instruments directly by their respective group leaders. Based on the mean and standard deviation of the test scores, ANOVA was used to test the hypotheses. Findings: A significant effect of hands-on instruction on pupils' achievement and retention in cultural and creative arts was found. Based on the findings, the researchers recommended that pupils should be exposed to sophisticated hands-on materials to improve their achievement and retention in cultural and creative arts, and that teachers also be trained on how to use hands-on instructions in the classroom. Research, Practical & Social Implications: The study promotes active engagement and participation, which allows pupils to actively participate in the learning process. They gain a better understanding of the subject matter and retain more information. The hands-on approach promotes creativity and problem-solving skills. Pupils are encouraged to think critically, solve problems, and come up with innovative solutions through hands-on activities. As a result, their creative thinking skills are enhanced, and they are prepared for future challenges in the creative arts industry. Originality/Value: In the cultural and creative arts domain, hands-on instructional methods offer originality and uniqueness. Pupils gain a deeper understanding of subjects through interactive and hands-on classroom experiences. Hands-on activities can assist teachers in creating a more engaging and effective learning environment, resulting in improved pupil performance and retention.

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Section: Methodssupporting

confidence: 82%

Effect of Hands-On Instructional Approach on Pupils’ Achievement and Retention in Cultural and Creative Arts

Dike,

Otu,

Dike

2024

J. Professional Business Review

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“…To the best of the researchers' knowledge, this is a novel study examining the role of the chief executive officer (CEO) in influencing the internal auditor's moral courage from a developing country perspective. Although internal auditors are expected to report to the board and CEO (Abbott, Parker, & Peters, 2010), previous studies on moral courage determinants have been skewed towards the board (Khelil et al, 2018) and external auditors (Khelil, 2023), ignoring the role of CEOs' behaviours. However, executive behaviour plays an important role in internal auditing (Lenz & Hahn, 2015).…”

Section: Introductionmentioning

confidence: 99%

“…Scholarly interest in ethical behaviours, such as the moral strength to disclose ethical violations, has been increasing because of corporate financial scandals that go unreported due to the fear of retaliation (Khelil, 2023;Khelil, Akrout, Hussainey, & Noubbigh, 2018). Ethics are essential to an organisation's success because an ethical business environment has been associated with positive outcomes such as quality financial reporting and accountability (Nalukenge, Nkundabanyanga, & Ntayi, 2018) and fraud prevention (Mande, 2020;Krummeck, 2000).…”

Section: Introductionmentioning

confidence: 99%

“…However, some internal auditors often remain silent for fear of retaliation by coworkers and sometimes management (Khelil et al, 2018;Everett & Tremblay, 2014), while others may overcome such fears and disclose unethical behaviours (Khelil, Hussainey, & Noubbigh, 2016;Everett & Tremblay, 2014). Thus, with increasing attention paid to how to strengthen internal auditors to overcome fear and disclose risks, the concept of moral courage is gaining traction among scholars and practitioners (Khelil, 2023;Khelil et al, 2016;Supriyadi, 2020).…”

Section: Introductionmentioning

confidence: 99%

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Breaking the Auditor’s Silence: Does CEO Openness Influence the Moral Courage of Internal Auditors? Evidence from Uganda

Nyamuyonjo¹,

Tarus²,

Komen³

2023

SBR

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Purpose: Unethical behaviors such as fraud are continuously hurting organisations. Although internal auditors are expected to report unethical behaviours, such as fraud, when witnessed, some remain silent for fear of retaliation. Drawing on upper-echelon theory, this study examines whether the chief executive officer's (CEO's) openness is associated with internal auditors’ moral courage to speak out on ethical concerns.Design: This explanatory study collected data from 128 internal auditors in formal financial institutions using structured questionnaires and used partial least squares structural equation modeling to test the hypothesis.Findings: CEOs' openness to internal auditors' recommendations is positively associated with internal auditors’ moral courage.Practical implications: CEOs may appreciate listening to internal auditors as a way of motivating them to speak. Furthermore, boards of governors can encourage CEOs to show openness to internal auditor recommendations.Originality: This study adds to the scant empirical evidence on the factors that influence internal auditors’ moral courage. The empirical findings further confirm that contrary to the idea that internal auditors are independent of CEOs, CEOs influence internal auditors, thereby validating the broader applicability of upper-echelon theory.

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“…This situation is due to several reasons, including the existing weak legal systems [24] and ineffective corporate governance mechanisms in these markets [25,26]. In such developing contexts with higher information asymmetry, auditors tend to play a vital role [27][28][29]. An external audit can act as a mechanism to protect investors' interests by uncovering managerial manipulation by adjusting both income-increasing and income-decreasing accruals [30][31][32][33].…”

Section: Introductionmentioning

confidence: 99%

ESG Performance, Auditor Choice, and Audit Opinion: Evidence from an Emerging Market

Diab,

Eissa

2023

Sustainability

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This study examines the effect of environmental, social, and governance (ESG) performance on auditor choice and audit opinion for Egyptian-listed firms. We use univariate and multivariate analyses of 612 firm-year observations for a sample of 68 firms listed on EGX100 over 2014–2022 using binary logistic regression models. Consistent with the ethical perspective of corporate social responsibility, we found that firms listed in the ESG index are more likely to assign one of the Big4 auditors, and less likely to receive a qualified opinion. Through an additional analysis, we found that COVID-19 moderates the relationship between ESG performance, auditor choice, and audit opinion. Our results confirm the value of ESG performance for audit practices in emerging economies. This research indicates that ESG performance can enhance financial reporting quality. Further, it ensures that binding guidelines and regulations are crucial to oversee corporate ESG performance, especially during crisis times, and enhance investors’ protection and firms’ sustainability.

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The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence

Cited by 5 publications

References 51 publications

Effect of Hands-On Instructional Approach on Pupils’ Achievement and Retention in Cultural and Creative Arts

Effect of Hands-On Instructional Approach on Pupils’ Achievement and Retention in Cultural and Creative Arts

Breaking the Auditor’s Silence: Does CEO Openness Influence the Moral Courage of Internal Auditors? Evidence from Uganda

ESG Performance, Auditor Choice, and Audit Opinion: Evidence from an Emerging Market

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