The Effect of Psychological Capital on the Judgment and Decision Making of Internal Auditors Regarding the Role of Moral Courage and Job Satisfaction

Document Type : Research Paper

Authors

1 Departmant of Accounting, Ke.C., Islamic Azad University, Kerman, Iran.

2 Departmant of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran.

10.22103/jak.2025.24516.4133

Abstract

Objective: Psychological capital is a relatively new concept in the field of positive psychology, which is referred to as a competitive advantage of organizations. In addition, judgment and decision-making can be called the cornerstone of internal auditing. In the present study, the aim of the study is to investigate the effect of psychological capital on the judgment and decision-making of internal auditors, taking into account the moderating effect of moral courage and job satisfaction.
 
Method: This research is an applied research that was conducted using a descriptive-survey method. Its data for the years 2023 and 2024 were collected using a standard questionnaire, and their validity and reliability were confirmed.The statistical population of the research included internal auditors of listed companies, 217 questionnaires were collected in this regard, and its hypotheses were tested using a structural equation model.
 
Results: The results indicate that the dimensions of psychological capital have a positive and significant effect on the judgment and decision-making of internal auditors, and moral courage and job satisfaction significantly strengthen the relationship between psychological capital as an independent variable and the judgment and decision-making of internal auditors as a dependent variable. In addition, the findings of the robustness of the results confirm the main results of the study.
 
Conclusion: The results of the study indicate the impact of psychological capital on internal auditors' judgment and decision-making, such that moral courage and job satisfaction significantly strengthen the relationship between them. These findings can help improve the quality of judgment and decision-making processes, which leads to improved internal auditor performance so that organizations can achieve their strategic goals.

Keywords

Main Subjects

References

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History

  • Receive Date: 06 January 2025
  • Revise Date: 25 April 2025
  • Accept Date: 29 April 2025

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