...Fahime Ebrahimi; Mehdi Sarikhani; Amin Rostami Purpose The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional commitment, independence commitment, role conflict and role...

..., while role conflict is correlated with experiencing more frequent negative affect. Research limitations/implications Affect was not measured in real time, but through self‐reports. Future research could study how and under what conditions auditors experience positive and negative emotions...

...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...

... Internal auditing Role conflict Professions New Zealand Highly‐publicised corporate misadventure and multi‐million dollar misappropriations by leaders in industry are the subject of many recent headlines. The internal auditor plays a part in activities related to these events by providing...

... within a model of the public accounting work environment. © MCB UP Limited 1996 Auditing profession Commitment Corporate culture Gender Role conflict USA Gender differences in work environments of the large public accounting firms deserve attention for several reasons. Since...

... Perceptions Psychology Role conflict USA The accounting profession has been founded on the notion that proper ethical behaviour is a cornerstone of providing professional services to the client[ 1 ]. As a consequence, the accounting profession has continued to monitor and revise its professional...

..., as an international professional association, in defining ethical standards, must take into consideration cultural differences of auditors of various countries. Auditors Codes of practice Ethics International trade National cultures Role conflict USA Ethics has been defined as the customs...