Determinants of ethics auditing: Structural equation model approach

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dc.authorscopusid57218793859
dc.authorscopusid57218792938
dc.authorscopusid57218795356
dc.contributor.authorKahyaoğlu, Sezer Bozkuş
dc.contributor.authorBalkan, Bülent
dc.contributor.authorBalkan, Özlem
dc.date.accessioned2022-02-15T16:57:55Z
dc.date.available2022-02-15T16:57:55Z
dc.date.issued2019
dc.departmentBakırçay Üniversitesien_US
dc.description.abstractIt is generally accepted that behaving ethically is essential to the success of organizations. The failure to behave ethically in the eyes of key stakeholders can impair the health of organizations. This is particularly the case with organizations who are potentially vulnerable to direct consumer action and also the state agencies who provide various services for their citizens. In this paper, we analyze the involvement of internal audit in the provision of assurance in relation to the ethics implementations in organizations. Internal audit is expected to conduct an effective ethical audit as a high priority in a risk-based internal audit planning process which is required by the International Professional Practices Framework (IPPF) of the Institute of Internal Auditors (IIA). The provision of assurance concerning successful implementation of an ethics policy as a contribution to the achievement of organizational objectives is becoming increasingly critical. That’s why, it is examined whether internal audit is ready for responding to this challenge globally. The Common Body of Knowledge (CBOK) data of IIA are used for analyzing the current situation about determinants of ethics auditing all over the world. We propose a structural equation model (SEM) utilizing a worldwide dataset of CBOK data with responses from internal auditors. The determinants of ethics auditing is estimated by using SEM with 20 observed variables loaded to six factors namely, Audit Policy Documents, Auditor Integrity, Audit Policy Documents, Ethics Standards, Ethics Audit, and Corporate Governance. Finally, policy recommendations are made based on empirical findings to add value to internal audit profession and stakeholders. © 2019, Springer Nature Singapore Pte Ltd.en_US
dc.identifier.doi10.1007/978-981-13-3203-6_6
dc.identifier.endpage110en_US
dc.identifier.issn2509-7873
dc.identifier.scopus2-s2.0-85084535752en_US
dc.identifier.scopusqualityN/Aen_US
dc.identifier.startpage85en_US
dc.identifier.urihttps://doi.org/10.1007/978-981-13-3203-6_6
dc.identifier.urihttps://hdl.handle.net/20.500.14034/304
dc.indekslendigikaynakScopusen_US
dc.language.isoenen_US
dc.publisherSpringer Natureen_US
dc.relation.journalAccounting, Finance, Sustainability, Governance and Frauden_US
dc.relation.publicationcategoryKitap Bölümü - Uluslararasıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectCorporate governanceen_US
dc.subjectEthics auditingen_US
dc.subjectInternal auditen_US
dc.subjectStructural equation model (SEM)en_US
dc.titleDeterminants of ethics auditing: Structural equation model approachen_US
dc.typeBook Chapteren_US

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