Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/297498 
Erscheinungsjahr: 
2019
Quellenangabe: 
[Journal:] Contemporary Economics [ISSN:] 2300-8814 [Volume:] 13 [Issue:] 4 [Year:] 2019 [Pages:] 480-493
Verlag: 
University of Finance and Management in Warsaw, Faculty of Management and Finance, Warsaw
Zusammenfassung: 
This study investigates the role of organizational change in moderating the effect of ethical decision making on internal auditor performance. The study population comprises internal auditors who work in the public sector (a government-owned company in Indonesia). Smart Partial Least Square statistic software is used to test the hypotheses. This study has led to three findings. First, this study finds that ethical decision making provides support for auditor performance. Second, this study finds that organizational change does not provide support for auditor performance. Third, the analysis shows that the role of organizational change does not succeed in helping to strengthen or weaken ethical decision making in auditor performance.
Schlagwörter: 
Organizational changes
Ethical decision making
Internal auditor performance
Public sector
JEL: 
M42
M48
H83
L2
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