Breaking the Auditor’s Silence: Does CEO Openness Influence the Moral Courage of Internal Auditors? Evidence from Uganda
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 chie...
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Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Seisense
2023-07-01
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Series: | SEISENSE Business Review |
Subjects: | |
Online Access: | https://journal.seisense.com/sbr/article/view/898 |
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