... collected from 54 internal auditors across European countries working in banking. Findings The findings show positive correlations among all dimensions of the knowledge creation model within IAFs in banking. Internalization of explicit knowledge into tacit emerges as the key driver of value added...

... voice and then examines the effect of individual voice on internal auditors’ moral courage and effectiveness. Design/methodology/approach The target population in this study were internal auditors of capital market companies that were examined in the period of 2020. The research tool...