The Interplay Amongst Internal Auditors’ Psychological Capital, Creative Performance and Internal Control Efficiency

Aloini, D., Pellegrini, L., Lazzarotti, V., & Manzini, R. (2015). Technological strategy, open innovation and innovation performance: evidences on the basis of a structural-equation-model approach. Measuring business excellence.
https://doi.org/10.1108/MBE-04-2015-0018
Braithwaite, J. (2020). Regulatory mix, collective efficacy, and crimes of the powerful. Journal of White Collar and Corporate Crime, 1(1), 62-71.
https://doi.org/10.1177/2631309X19872430
Broad, J. D., & Luthans, F. (2020). Positive resources for psychiatry in the fourth industrial revolution: Building patient and family focused psychological capital (PsyCap). International Review of Psychiatry, 32(7-8), 542-554.
https://doi.org/10.1080/09540261.2020.1796600
Canonico, P., De Nito, E., Esposito, V., Martinez, M., & Mercurio, L. (2015). The boundaries of a performance management system between learning and control. Measuring Business Excellence. https://doi.org/10.1108/MBE-04-2015-0021
Chakraborty, T., Gupta, D., & Chatterjee, B. (2018). " Strong, yet we are vulnerable": role of psychological factors and financial affluence on women's entrepreneurial success. Journal for Global Business Advancement, 11(6), 726-752.
https://dx.doi.org/10.1504/JGBA.2018.097779
Chambers, R., & McDonald, P. (2013), “Succeeding as a 21st century Internal Auditor: 7 attributes of highly effective internal auditors”, Robert Half International Inc. and the Institute of Internal Auditors, available at https://www.theiia.org/centers/aec/Pages/7-attributes-of-highly-effective-internal-auditors.aspx
Cigna, G. P., Sigheartau, A., & Advisors, N. (2017), “Corporate governance in transition economies Jordan country report”, The European Bank for Reconstruction and Development, available at https://www.ebrd.com/documents/legal-reform/jordan.pdf
COSO, Committee of Sponsoring Organisations of the Treadway Commission. (2013), “Internal control-integrated framework”, available at
https://dair.nps.edu/handle/123456789/2964
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. psychometrika, 16(3), 297-334. https://doi.org/10.1007/BF02310555
De Dreu, C. K., Baas, M., & Nijstad, B. A. (2012). The emotive roots of creativity: Basic and applied issues on affect and motivation. In Handbook of organizational creativity (pp. 217-240). Academic Press. https://doi.org/10.1016/B978-0-12-374714-3.00010-0
Donaldson, L. (2001), “The contingency theory of organisations”, Sage, available at http://sutlib2.sut.ac.th/sut_contents/63202.pdf
Doyle, J., Ge, W., & McVay, S. (2007). Determinants of weaknesses in internal control over financial reporting. Journal of accounting and Economics, 44(1-2), 193-223. https://doi.org/10.1016/j.jacceco.2006.10.003
Oberg, A. E., Hammersberg, P., & Fundin, A. (2017). Factors influencing control charts usage of operational measures. Measuring Business Excellence.
https://doi.org/10.1108/MBE-08-2016-0041
Esposito Vinzi, V., Chin, W. W., Henseler, J., & Wang, H. (2010). Handbook of partial least squares: Concepts, methods and applications. Heidelberg, Dordrecht, London, New York: Springer. https://doi.org/10.1007/978-3-540-32827-8
Gerstein, M., & Friedman, H. H. (2017). A new corporate ethics and leadership paradigm for the age of creativity. Journal of Accounting, Ethics and Public Policy, 18(2). https://ssrn.com/abstract=2986603
Ghafoor, A., & Haar, J. (2021). Does job stress enhance employee creativity? Exploring the role of psychological capital. Personnel Review.https://doi.org/10.1108/PR-08-2019-0443
Gramling, A., & Schneider, A. (2018), Effects of reporting relationship and type of internal control deficiency on internal auditors’ internal control evaluations, Managerial Auditing Journal, Vol. 33 No. 3, pp. 318-335. https://doi.org/10.1108/MAJ-07-2017-1606
Gupta, V. (2014), Employee creativity: mediating & moderating role of psychological capital, Indian Journal of Industrial Relations, Vol. 49 No. 4, pp. 649-663. https://www.jstor.org/stable/24546970
Hair Jr, J. F., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2017), A primer on partial least squares structural equation modelling (PLS-SEM ), Loss Angeles, CA: Sage publications.
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013), Partial least squares structural equation modeling: rigorous applications, better results and higher acceptance, Long range planning, Vol. 46 No. (1-2), pp. 1-12, available at SSRN:
https://ssrn.com/abstract=2233795
Henseler, J., & Chin, W. W. (2010), A comparison of approaches for the analysis of interaction effects between latent variables using partial least squares path modelling, Structural Equation Modellings, Vol. 17 No. 1, pp. 82-109, available at SSRN: https://ssrn.com/abstract=2233795
Henseler, J., Ringle, C.M. & Sinkovics, R.R. (2009), The use of partial least squares path modeling in international marketing, Sinkovics, R.R. and Ghauri, P.N. (Ed.) New Challenges to International Marketing (Advances in International Marketing, Vol. 20), Emerald Group Publishing Limited, Bingley, pp. 277-319. https://doi.org/10.1108/S1474-7979(2009)0000020014
Hunziker, S. (2017), Efficiency of internal control: evidence from Swiss non-financial companies, Journal of Management & Governance, Vol. 21 No. 2, pp. 399-433. https://doi.org/10.1007/s10997-016-9349-1
Jokipii, A. (2010), Determinants and consequences of internal control in firms: a contingency theory based analysis, Journal of Management & Governance, Vol. 14 No. 2, pp. 115-144. https://doi.org/10.1007/s10997-009-9085-x
Karatepe, O. M., Ozturk, A., & Kim, T. T. (2019), Servant leadership, organisational trust, and bank employee outcomes, The Service Industries Journal, Vol. 39 No. 2, pp. 86-108. https://doi.org/10.1080/02642069.2018.1464559
Kennerley, M., Neely, A. & Adams, C. (2003), Survival of the fittest: measuring performance in a changing business environment, Measuring Business Excellence, Vol. 7 No. 4, pp. 37-43. https://doi.org/10.1108/13683040310509304
Khelil, I., Akrout, O., Hussainey, K., & Noubbigh, H. (2018), Breaking the silence: an empirical analysis of the drivers of internal auditors’ moral courage, International Journal of Auditing, Vol. 22 No. 2, pp. 268-284. https://doi.org/10.1111/ijau.12119
Khelil, I., & Khlif, H. (2021), Internal auditors’ perceptions of their role as assurance providers: a qualitative study in the Tunisian public sector, Meditari Accountancy Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/MEDAR-04-2020-0861
Kiliç, B. ?., Kuvat, Ö., & Boztepe, E. (2020), Measurement of the Effectiveness of Internal Audits in Public Sector, Grima, S. and Boztepe, E. (Ed.) Contemporary Issues in Public Sector Accounting and Auditing (Contemporary Studies in Economic and Financial Analysis, Vol. 105), Emerald Publishing Limited, pp. 207-218. https://doi.org/10.1108/S1569-375920200000105015
Kim, T., Karatepe, O. M., Lee, G., Lee, S., Hur, K., & Xi-Jing, C. (2017), Does hotel employees’ quality of work life mediate the effect of psychological capital on job outcomes?, International Journal of Contemporary Hospitality Management, Vol. 29 No. 6, pp. 1638-1657. https://doi.org/10.1108/IJCHM-04-2016-0224
Kotb, A., Elbardan, H., & Halabi, H. (2020), Mapping of internal audit research: a post-Enron structured literature review, Accounting, Auditing & Accountability Journal, Vol. 33 No. 8, pp. 1969-1996. https://doi.org/10.1108/AAAJ-07-2018-3581
Kozbelt, A., Beghetto, R. A., & Runco, M. A. (2010), Theories of Creativity, The Cambridge Handbook of Creativity, 20.
https://psycnet.apa.org/doi/10.1017/CBO9780511763205.004
Lakovic, T., Cerovic, J., & Stanov?ic, T. (2016), The internal audit function and the quality of financial reporting: empirical evidence from Montenegro, MIC.
https://www.hippocampus.si/ISBN/978-961-6984-26-3/71.pdf
Li, Z., Chin, T., & Rafiq, M. (2019), Understanding the role of psychological capital in humorous leadership-employee creativity relations, Frontiers in Psychology (Web), 10, 1636. https://doi.org/10.3389/fpsyg.2019.01636
Lup?a, D., Vîrga, D., Maricu?oiu, L. P., & Rusu, A. (2020), Increasing psychological capital: A pre?registered meta?analysis of controlled interventions, Applied Psychology, Vol. 69 No. 4, pp. 1506-1556. https://doi.org/10.1111/apps.12219
Luthans, F. (2002), The need for and meaning of positive organisational behaviour, Journal of Organizational Behavior: The International Journal of Industrial, Occupational and Organisational Psychology and Behavior, Vol. 23 No. 6, pp. 695-706. https://doi.org/10.1002/job.165
Luthans, F., Youssef, C. M., & Avolio, B. J. (2007), Psychological capital: Developing the human competitive edge, Oxford University Press. https://psycnet.apa.org/record/2007-01018-000
Madrid, H. P., & Patterson, M. G. (2018), Affect and creativity, In individual creativity in the workplace (pp. 245-265), Academic Press. https://doi.org/10.1016/B978-0-12-813238-8.00011-5
Mnif, Y., & Znazen, O. (2019), Corporate governance and compliance with IFRS 7: The case of financial institutions listed in Canada, Managerial Auditing Journal, Vol. 35 No. 3, pp. 448-474. https://doi.org/10.1108/MAJ-08-2018-1969
Ndou, V., Schiuma, G. & Passiante, G. (2019), Towards a framework for measuring creative economy: evidence from Balkan countries, Measuring Business Excellence, Vol. 23 No. 1, pp. 41-62. https://doi.org/10.1108/MBE-03-2018-0013
Nicholson, F. (2019), Three lines of defense: report on the public exposure findings June–September 2019, IIA October, available at https://global.theiia.org/about/about-internal-auditing/Public%20Documents/Public-Exposure-Report-General-Release.pdf
Obeng, A. F., Zhu, Y., Quansah, P. E., Ntarmah, A. H., & Cobbinah, E. (2021), High-performance work practices and turnover intention: investigating the mediating role of employee morale and the moderating role of psychological capital, SAGE Open, Vol. 11 No. 1, 2158244020988557. https://doi.org/10.1177%2F2158244020988557
Oussii, A. A., & Taktak, N. B. (2018), The impact of internal audit function characteristics on internal control quality, Managerial Auditing Journal, Vol. 33 No. 5, pp. 450-469. https://doi.org/10.1108/MAJ-06-2017-1579
Pfister, J A (2009), Managing organisational culture for effective internal control: from practice to theory, Springer Physica-Verlag, Dordrecht. ISBN 9783790823394. https://eprints.lancs.ac.uk/id/eprint/48349
Powell, L., Lambert, D., McGuigan, N., Prasad, A., & Lin, J. (2020), Fostering creativity in audit through co-created role-play, Accounting Education, Vol. 29 No. 6, pp. 605-639. https://doi.org/10.1080/09639284.2020.1838929
Purwanto, A., Asbari, M., Hartuti, H., Setiana, Y. N., & Fahmi, K. (2021), Effect of Psychological Capital and Authentic Leadership on Innovation Work Behavior, International Journal of Social and Management Studies, Vol. 2 No. 1, pp. 1-13. https://doi.org/10.5555/ijosmas.v2i1.4
Reiter-Palmon, R., & Kaufman, J. C. (2018), Creative Styles in the Workplace: New vs Different, In Individual Creativity in the Workplace (pp. 191-202), Academic Press. https://doi.org/10.1016/B978-0-12-813238-8.00008-5
Reiter-Palmon, R., Robinson-Morral, E.J., Kaufman, J.C. & Santo, J.B. (2012). Evaluation of self-perceptions of creativity: is it a useful criterion?, Creativity Research Journal, Vol. 24 No. 2-3, pp. 107-114. https://doi.org/10.1080/10400419.2012.676980
Ribeiro, N., Gupta, M., Gomes, D., & Alexandre, N. (2021), Impact of psychological capital (PsyCap) on affective commitment: mediating role of affective well-being, International Journal of Organizational Analysis, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IJOA-04-2020-2122
Roussy, M. (2013), Internal auditors’ roles: from watchdogs to helpers and protectors of the top manager, Critical Perspectives on Accounting, Vol. 24 No. 7-8, pp. 550-571. https://doi.org/10.1016/j.cpa.2013.08.004
Said-Metwaly, S., Van den Noortgate, W., & Kyndt, E. (2017), Approaches to measuring creativity: a systematic literature review, Creativity. Theories–Research-Applications, Vol. 4 No. 2, pp. 238-275. https://doi.org/10.1515/ctra-2017-0013
Sawitri, H. S. R., & Mayasari, D. (2017), Keeping up with the cyberloafer: how do cyberloafing and creative self-efficacy bear with creativity?, Journal for Global Business Advancement, Vol. 10 No. 6, pp. 652-670.
https://dx.doi.org/10.1504/JGBA.2017.091931
Snyder, C. R., & Lopez, S. J. (Eds.), (2001), Handbook of positive psychology, Oxford university press, available at http://lib.uhd.edu.iq/index-9319_1.pdf
Sweetman, D., Luthans, F., Avey, J. B., & Luthans, B. C. (2011), Relationship between positive psychological capital and creative performance, Canadian Journal of Administrative Sciences/Revue Canadienne des Sciences de l’Administration, Vol. 28 No. 1, pp. 4-13. https://doi.org/10.1002/cjas.175
Tierney, P., & Farmer, S. M. (2002), Creative self-efficacy: its potential antecedents and relationship to creative performance, Academy of Management journal, Vol. 45 No. 6, pp. 1137-1148. https://doi.org/10.5465/3069429
Wang, Q., Xue, X., Yang, D., & Lee, C. K. (2021), Internal control system and mechanism of Chinese listed companies: an empirical study, Enterprise Information Systems, Vol. 15 No. 1, pp. 105-130. https://doi.org/10.1080/17517575.2020.1778094
Yin, M., Zhang, J., & Han, J. (2020), Impact of CEO-board social ties on accounting conservatism: Internal control quality as a mediator, The North American Journal of Economics and Finance, Vol. 52, 101172. https://doi.org/10.1016/j.najef.2020.101172
Yu, X., Li, D., Tsai, C. H., & Wang, C. (2019), The role of psychological capital in employee creativity, Career Development International, Vol. 24 No. 5, pp. 420-437. https://doi.org/10.1108/CDI-04-2018-0103
Zain, M., Kassim, N.M., Khan, G.M. & Shukaili, A.M.A. (2019), A comparative assessment of firms’ creative climate across selected Gulf countries (Oman, Qatar and Saudi Arabia), Journal for Global Business Advancement, Vol. 12 No. 6, pp. 839-859. https://dx.doi.org/10.1504/JGBA.2019.107746
Ziyae, B., Mobaraki, M. H., & Saeediyoun, M. (2015), The effect of psychological capital on innovation in information technology, Journal of Global Entrepreneurship Research, Vol. 5 No. 1, pp. 1-12. https://doi.org/10.1186/s40497-015-0024-9

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.

Copyright: © 2022 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode