... ambiguity on internal auditor silence have been investigated. Furthermore, the effects of role conflict and role ambiguity through independence commitment on internal auditor silence were investigated. Design/methodology/approach The statistical population of the study consisted of Iranian internal...

...B.J. Cooper; P. Leung; S. Dellaportas; Zaini Ahmad; Dennis Taylor Purpose Taking a cognitive perspective of internal auditor independence, the purpose of this study is to develop measures for the concepts of commitment to independence, role conflict and role ambiguity in the context...

... of experience, role ambiguity, organizational commitment (affective and continuance), job satisfaction, and turnover intentions. Design/methodology/approach An integrated model is developed and tested using structural equation modeling techniques. A sample of 334 auditors working for international...