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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Bibliographic Details
Main Authors: David Nyamuyonjo, Daniel Kipkirong Tarus, Joyce Komen
Format: Article
Language:English
Published: Seisense 2023-07-01
Series:SEISENSE Business Review
Subjects:
Online Access:https://journal.seisense.com/sbr/article/view/898
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