Exploring the antecedents of internal auditors' voice in environmental issues: Implications from China

Abstract

zational environmental orientation and their individual environmental orientation were significantly related to both their promotive and prohibitive voice in environmental issues. Internal auditors' perceived supervisory support for the environment was significantly related to their promotive voice, whereas internal auditors' environmental commitment was significantly related to their prohibitive voice. Moreover,

Mapping of internal audit research in China: A systematic literature review and future research agenda

“…The last group of literature was classified because it does not include the main topics of IA, in addition to the fact that around 75% of these papers are conference papers and have not been published in specialised journals that discuss various topics such as Liu et al (2020) explored the antecedents of internal auditors' voice in environmental-related issues. Also, Kachelmeier (1997) discussed control as one of the audit functions on societal factors.…”

“…Usually, questionnaires are used to obtain data, especially in social and behavioural disciplines, as it is considered one of the best ways to get accurate and real data (Roopa & Rani, 2012). Some of the recent studies included in the investigation used the questionnaire tool to obtain data (Zheng et al, 2019;Liu et al, 2020).…”

“…Finally, we noticed new theories that have been used in the field of IA. For example, Liu et al (2020) used voice theory to investigate internal auditors' voice precedents with environmental issues. Zeng et al (2020) employed the fraud triangle theory to investigate the extent of the audit department's executive management's influence in enhancing the IA functions in combating fraud.…”

“…We have identified the most suggested topics from the latest articles, which we think need to be investigated better and broadly; (1) Conducting studies to research the role of executive management in foreign institutions in enhancing the performance of the IA role and comparing them with the results obtained in this study so that those interested can know the differences in light of the lack of complete disclosure of information in Chinese institutions (Zeng et al, 2020). (2) Conducting studies to know the lenders' vision and perceptions of the efficiency of the IA function by examining the terms of debt contracting, researching whether the quality of the IA functions improves the efficiency of investment, and exploring the importance of the efficiency of IA functions in improving operational processes in new and emerging economies under a system that differs from the system used in Chinese institutions to find out the differences, which contribute to the development of internal audit (Chen et al, 2020); (3) Carrying comparative studies using samples from other countries with a government system that differs from the socialist system followed in China, in addition to taking into account the difference in the culture of the country in which the study is being conducted from the culture of China to examine the vocal behaviour of the auditors in all fields, including governance issues and issues related to the social environment (Liu et al, 2020). Finally, further work could evaluate the impact of Covid-19 on IA function.…”

Effects of external and internal drivers of individual behavior voice on the moral courage and internal auditors’ effectiveness

“…Such courage is a moral competency that implies overcoming fear. In fact, individual voice is because of strengthening the sense of self-efficacy and motivation in internal auditors, which can make moral courage more effective in the internal audit profession (Liu et al , 2020). Therefore, this research tries to first examine the stimuli affecting the individual behavior voice and then evaluate the effect of individual voice on the moral courage of internal auditors.…”