The leaders we need

Hesselbein, Frances

doi:10.1002/ltl.106

Cited by 3 publications

(3 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…They support that to confront and resolve those ethical issues that hinder the ability to perform the correct action, a strong desire is necessary. Indeed, the practice of moral courage, which is a moral force, is an important feature for members of an organization (Verschoor, 2004) and a quality or attribute necessary for ethical behaviour in organizational contexts (Hesselbein, 2005;Pears, 2004). Moral courage has been described as a managerial virtue (Srivastva and Cooperrider, 1998) or an executive virtue associated with the will, and it is considered an important feature of efficient managers (DePree 1997).…”

Section: Moral Couragea Guarantee Of Professional Ethical Behaviourmentioning

confidence: 99%

Section: Research Background and Relevant Literaturementioning

confidence: 99%

See 1 more Smart Citation

Audit committee – internal audit interaction and moral courage

Khelil

Hussainey

Noubbigh

2016

MAJ

View full text Add to dashboard Cite

We aim to offer empirical evidence about the effect of the interaction between the audit committee and internal audit function (IAF) on the moral courage of the chief audit executive (CAE). Methodology: We follow a mixed approach. In a first stage, we sent questionnaires to CAEs of 60 listed, financial and non-financial Tunisian companies. To enhance the depth of our analysis, we performed, in the second stage, semi-directed interviews with 22 CAEs from listed financial and non-financial Tunisian companies. Findings: We find that the existence of private access to the audit committee has a positive effect on the moral courage of the CAE. The number of meetings between the audit committee and the CAE, the examination of internal audit programs and results together with the contribution of the audit committee to the appointment and dismissal of the CAE do not show a significant link with the moral courage of the CAE. We also find an insignificant relationship between the audit committee's examination of interaction between management and the IAF and the moral courage of the CAE. Originality: To the best of our knowledge, we fill one of the major research gaps in the auditing literature by demonstrating the critical role of audit committee-internal audit interaction in promoting the CAE's moral courage to behave ethically.

show abstract

Section: Moral Couragea Guarantee Of Professional Ethical Behaviourmentioning

confidence: 99%

Section: Research Background and Relevant Literaturementioning

confidence: 99%

Audit committee – internal audit interaction and moral courage

Khelil

Hussainey

Noubbigh

2016

MAJ

View full text Add to dashboard Cite

show abstract

“…The practice of courage is an important trait for organizational members (Verschoor, 2003) and a quality or attribute necessary for ethical behavior in organizational settings (Hesselbein, 2005;Pears, 2004). Courage has been described as a management virtue (Srivastva and Cooperrider, 1998), with professional courage depicted as an attribute that motivates and enables individuals to take the right course of action, given the ethics of their profession (Harris, 1999).…”

mentioning

confidence: 99%