ISSN: 2225-8329
Open access
This study examined internal auditors’ psychological capital relationship with their creative performance. It also investigated the total effect of such a relationship on internal control efficiency related to targets’ achievement. The partial least squares structural equation modelling was employed to validate and test the study model, based on data collected from 118 internal auditors of companies listed on the Amman Stock Exchange. The main results indicate that internal auditors’ psychological capital positively influences their creative performance, indirectly enhancing the degree of internal control efficiency in achieving targets related to financial reporting, operations, and compliance. This study offers empirical evidence on the psychological capital value as an enabler to engage in creative performance and support the perpetual endeavours of those charged with governance to boost internal control efficiency. Also, the findings highlight the importance of providing internal auditors with the required resources and facilities to enhance their psychological capital and performance.
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In-Text Citation: (Al-Hajaia et al., 2022)
To Cite this Article: Al-Hajaia, M. (2022). The Interplay Amongst Internal Auditors’ Psychological Capital, Creative Performance, and Internal Control Efficiency. International Journal of Academic Research in Accounting Finance and Management Sciences. 12(2), 643 – 659.
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