Keywords: Organizational identity
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Journal Articles

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns

Ian Burt, Theresa Libby
Journal: Managerial Auditing Journal
Managerial Auditing Journal (2021) 36 (4): 513–534.
https://doi.org/10.1108/MAJ-02-2020-2566
Published: 08 July 2021
... their organizational identity is high. Design/methodology/approach This paper tests the hypothesis using a laboratory experiment with internal auditors as participants. Findings The results support the hypothesis that professional identity salience moderates the relation between organizational identity...
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