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Evaluating Internal Auditors Silence Provocation under the Presence of Governance Hegemony in Family Ownership: A test of Caudalism Theory based on Atanassov's Fuzzy Logic
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Mohsen Sharifi Fard   , Ahmad Kaabomeir * , Ali Mahmoodi , Fatemeh Mehrabani |
| Ahvaz Islamic Azad University |
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Abstract: (178 Views) |
Meeting stakeholder expectations is an integral part of governance structures, so the presence of effective functions in governance structures reduces the conflict of interest of external stakeholders with the company due to the existence of effective oversight. But family ownership structures, as part of corporate governance, always face the premise that they may simply seek to meet the expectations of those in power in the corporate structure by ignoring the interests of other shareholders. The purpose of this research is evaluating internal auditors' silence provocation under the presence of governance hegemony in family ownership by Atanassov's fuzzy logic. The methodology of the current study is hybrid because in the qualitative part, the hegemonic aspects of the governance of family-owned companies inspired by the ideology of caudalism were identified. For this purpose, systematic content screening and fuzzy Delphi analysis were used. Then, in the quantitative section, focusing on the axes of silence of internal auditors, an attempt was made to identify the most excitable axis of silence of internal auditors under the governance hegemony in family ownership through Atanassov's fuzzy logic. The results showed that the most important criterion of governance hegemony in family ownership companies is managerial ownership, which indicates the dominance of family members in different parts of the management structure of these companies. It was also found that, under the existence of governance hegemony and family ownership, self-efficacy is the most important factor in violating the silence of internal auditors, which can frustrate their performance. The results of this study show that, based on the theory of caudalism, family ownership companies, due to their one-dimensional and monopolistic structure, try to prioritize the interests of the appointed managers in organizational positions and the board of directors by influencing the internal auditors.
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| Keywords: Governance Hegemony, Internal Auditors Silence, Caudalism Theory |
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Full-Text [PDF 1525 kb]
(121 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/07/30 | Accepted: 2023/12/10 | Published: 2024/11/29
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