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Dissertation - Cadotte FINAL.pdf (1.84 MB)

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Internal Auditor Role Conflicts and Coping: A Study of the Relationships Between Issue Severity, Perceived Organizational Support, Implicit Beliefs, and Coping Strategy

Cadotte, Jill R
http://rave.ohiolink.edu/etdc/view?acc_num=case1619524586343495

Abstract Details

2021, Doctor of Philosophy, Case Western Reserve University, Accounting.
Chief internal auditors have expressed the importance of effectively coping with conflicting pressures. Prior research suggests personality traits and organizational factors may influence internal auditor coping decisions. This study proposes that the psychology theory of implicit personality beliefs about abilities aligns with coping strategies in role theory. A person’s implicit beliefs about abilities may influence the strategies they choose to cope with conflict, considering varying levels of organizational support and severity of audit findings. The theory suggests individuals with an incremental belief (dynamic belief) toward abilities will be more likely to successfully cope with conflict than are individuals with an entity belief (fixed belief). The theory suggests individuals with an incremental belief are more likely to engage in negotiations with management to gain agreement on issues and implement corrective actions. Practitioner guidance expects the internal auditor to assess the risk for audit findings (i.e., issue severity) in determining appropriate corrective actions. Through an experiment measuring implicit beliefs and manipulating organizational support and issue severity, the impact of these antecedents on coping strategy was evaluated. The results indicate that issue severity is a key predictor in internal auditor coping strategies. However, varying levels of implicit beliefs and organizational support did not significantly influence coping strategies.
Timothy Fogarty (Committee Chair)
Thomas King (Committee Member)
Anthony Bucaro (Committee Member)
Corinne Coen (Committee Member)
184 p.
Accounting
internal audit, implicit beliefs, mindset, organizational support

Recommended Citations

Citations

  • Cadotte, J. R. (2021). Internal Auditor Role Conflicts and Coping: A Study of the Relationships Between Issue Severity, Perceived Organizational Support, Implicit Beliefs, and Coping Strategy [Doctoral dissertation, Case Western Reserve University]. OhioLINK Electronic Theses and Dissertations Center. http://rave.ohiolink.edu/etdc/view?acc_num=case1619524586343495

    APA Style (7th edition)

  • Cadotte, Jill. Internal Auditor Role Conflicts and Coping: A Study of the Relationships Between Issue Severity, Perceived Organizational Support, Implicit Beliefs, and Coping Strategy. 2021. Case Western Reserve University, Doctoral dissertation. OhioLINK Electronic Theses and Dissertations Center, http://rave.ohiolink.edu/etdc/view?acc_num=case1619524586343495.

    MLA Style (8th edition)

  • Cadotte, Jill. "Internal Auditor Role Conflicts and Coping: A Study of the Relationships Between Issue Severity, Perceived Organizational Support, Implicit Beliefs, and Coping Strategy." Doctoral dissertation, Case Western Reserve University, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=case1619524586343495

    Chicago Manual of Style (17th edition)

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This open access ETD is published by Case Western Reserve University School of Graduate Studies and OhioLINK.