The Impact of the Constructs of the Theory of Planned Behavior on Internal Auditors' Motivation to Disclose Unethical Behaviors
DOI:
https://doi.org/10.61838/medda.1.1.3Keywords:
Theory of Planned Behavior, Internal Auditor Disclosure, Attitudes Towards Behavior, Mental NormsAbstract
Given the significant role of internal auditors in enhancing the effectiveness of internal control structures and ensuring the accuracy of disclosed information, their motivation to report unethical behaviors within organizations is crucial and influential. Therefore, the objective of this study is to examine the impact of the mechanisms of the Theory of Planned Behavior, including attitude toward behavior, subjective norms, and perceived behavioral control, on internal auditors' motivation to disclose unethical behaviors. This study is applied in terms of its purpose, survey and field-based in terms of data collection, and descriptive-correlational in terms of analysis. The statistical population of the study comprises all certified accountants with experience in internal auditing, and the sample size was determined to be 385 individuals using Cochran's formula. After distributing and collecting the questionnaires, 185 responses were analyzed as the research sample. The temporal scope of the study covers the years 2023 and 2024, while its thematic scope pertains to auditing studies. To analyze the data and test the research hypotheses, structural equation modeling and PLS software were employed. The results indicate that all three constructs of the Theory of Planned Behavior, namely attitude toward behavior, subjective norms, and perceived behavioral control, have a positive and significant impact on internal auditors' motivation to disclose unethical behaviors.
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