Moderator effects to internal audits' self‐efficacy and job involvement

Abstract

Purpose -The purpose of this paper is to examine the relationship between two variables, self-efficacy and job involvement, of internal auditors of companies. It also aims to explore its intervention on self-efficacy and job involvement using organizational power as another variable. Design/methodology/approach -A survey is conducted on 600 publicly listed Taiwanese companies that have subsidiaries in China. A total of 600 questionnaires are distributed to their internal auditors. Findings -The results show that there is a significant and positive correlation between self-efficacy and job involvement of internal auditors. Organizational control power does not exhibit intervening effects on self-efficacy or job involvement. Practical implications -This paper can offer a new perspective for managers of internal auditors because internal auditors' self-efficacy can influence job involvement. Therefore, at the same time of supervising internal auditors, managers should not overlook the need to strengthen internal auditors' self-efficacy. Originality/value -Past discussions on internal auditors are widespread. However, the conclusion of this paper, which is focused on the exploration of the relationship between self-efficacy and job involvement, can offer a different insight on the internal auditor domain.

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

“…The reason for researchers' interest in IA's effectiveness may be due to its consideration of audit success. It has been reached that the participation of internal auditors in the process of control and internal auditing without good knowledge and sufficient experience will cause problems, and therefore this issue deserves research by researchers (Shih et al, 2009). Moreover, 4 recent studies have discussed IA effectiveness, which is the highest percentage of recent studies of all topics, perhaps because the IA was not affected by the 2007 financial crisis (Lenz et al, 2018).…”

“…Fa (1997) evaluated the functions of IA departments in achieving the economic issue. Shih et al (2009) examined the relationship between auditors' self-efficacy and job participation. Finally, the table shows that most of the studies were theoretical or literature review.…”

Dysfunctional auditing behaviour: empirical evidence on auditors' behaviour in Macau

“…The previous literature in this field states that auditor behaviour is subject to social influence and inappropriate orders from superiors, but little has been reported on the effects of professional judgment and decisions Lord, 1994, 1997). Shih et al (2009) mentioned their perceptions of past work achievements and performance may affect auditors' self-efficacy. Inappropriate orders from superiors have major influence on their own self-efficacy and job achievement.…”

The Role of Self-Efficacy Mediating the Effect of Goal Orientation and Task Complexity on Judgment Audit Performance

“…Two compilation aspects of task complexity, such as the level of task difficulty and task structure [13], the more complex the audit task faced by an auditor, the more difficult it will be for him to provide a fast and accurate assessment [20]. Self-efficacy is a person's belief in successfully completing a task with their own knowledge, skills and competencies [14], as an individual's confidence and abilities, which leads to certain behaviors in various situations [21], tend to exert considerable effort, which when executed properly, produces successful [12] referring to individual beliefs, about their ability to mobilize cognitive resources and necessary actions, to successfully carry out certain tasks in certain contexts [22].…”