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Purpose The purpose of this study is to examine whether users’ perceived moral affect explains the effect of perceived intensity of emotional distress on responsibility judgment of a perpetrator and company, respectively, in an ill and good intention breach. Design/methodology/approach Participants completed a questionnaire containing items measuring their perceived intensity of emotional distress, perceived moral affect and responsibility judgment of a perpetrator and company, respectively. Findings The results support the mediating hypothesis on responsibility judgment of a perpetrator regardless of intention. The mediating hypothesis is also supported in an ill intention breach in responsibility judgment of a company. However, the mediating effect is not observed in a good intention breach when users assess a company’s responsibility. Originality/value The findings support the notion that users use the consequentialism approach when assessing a perpetrator’s responsibility because they focus on the victims’ emotional distress and discount a perpetrator’s intent, resulting in similar mediating effect of perceived moral affect in an ill and good intention breach. The results also indicate that perceived moral affect increases the negative effect of perceived intensity of emotional distress on responsibility judgment of a company, suggesting that users may exhibit empathetic feelings toward a company and perceive it as a victim of an ill intention breach. The lack of mediating effect in responsibility judgment of a company in a good intention breach may be attributed to the diminished effect of a perpetrator’s feelings of regret, sorrow, guilt and shame for causing emotional distress to the victims.

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The objective of this study is to examine the effects of internal audit knowledge management proficiency and internal audit success. Internal audit knowledge management proficiency consists of continuous internal audit knowledge exchange, internal audit knowledge sharing, internal audit knowledge transfer, internal audit knowledge storage, internal audit knowledge retrieving, and internal audit knowledge communication. In this study, the conceptual model indicates that internal audit knowledge exchange, internal audit knowledge sharing, internal audit knowledge transfer, internal audit knowledge storage, internal audit knowledge retrieving, internal audit, and knowledge communication were chosen as independent variables. Best internal audit practice, internal audit report efficiency, internal audit quality, and internal audit professionalism are mediating effects of internal audit knowledge management proficiency with internal audit success relationships. Also, the collaborative climate moderating effect of collaborative climate has influence on the relationships among each dimension of internal audit knowledge management proficiency, best internal audit practice, internal audit report efficiency, and internal audit quality. The contribution of this study increases the efficiency and capacity of the organization to compete and survive. Organizations are that have developed the ability to share knowledge with the learning of others. Within the organization and to apply knowledge to adapt to the work done to increase efficiency and improve organization.