پژوهشهای تجربی حسابداری (Jul 2022)
A Model for Reinforcing Causes of Internal Auditor Organizational Silence
Abstract
Growth and development of theoretical approaches in organizational behavior areas have caused an enhancement of individual participation and collaboration importance within organizational structures to improve effective performance levels. Thus, recognition of reducing axes of an organization performance effectiveness such as organizational silence has been one of the most concerned researches of recent years. This study, understanding the concept of organizational silence, seeks a model for reinforcing causes of organizational silence of internal auditors in order to know the operational and behavioral nature of internal auditors who are in some way in a conflict of the job and the standard. This research is a developmental, descriptive-applied, and panel data research. In the qualitative part, 16 experts identified components and indices reinforcing organizational silence of internal auditors using Meta-synthesis and Delphi analyses. Based on a comprehensive interpretive/structural analysis and with participation of 20 internal auditors of Tehran Stock Exchange companies, a prioritized range from the most to the least influential indices creating internal auditors' silence is provided in the research model framework and their relationships are examined based on matrix comparisons. The results show that among 19 primary indices meta-synthesis analysis, 15 indices reach theoretical adequacy during two round of Delphi analysis. Also, based on interpretive/structure analysis, the most influential causes of internal auditors' silence are two indices: the perceptual appropriateness of internal audit profession as an Individual factors index and the conflict between standards and internal auditor's job position definition as a structural factors index. Findings of this research may improve internal auditors’ performance effectiveness level and help to know their professional behavior.
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