2023
DOI: 10.33215/sbr.v3i1.898
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Breaking the Auditor’s Silence: Does CEO Openness Influence the Moral Courage of Internal Auditors? Evidence from Uganda

Abstract: 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… Show more

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