Title: How Do Professional Self-Efficacy and Entrepreneurial Leadership Foster Internal Auditors' Creativity? The Moderating Influence of Job Satisfaction
Authors: Hamza Mohammad Alqudah
Volume: 8
Issue: 10
Pages: 140-147
Publication Date: 2024/10/28
Abstract:
This study aims to examine the influence of professional self-efficacy and entrepreneurial leadership on internal auditors' creativity. The study further examined job satisfaction as a moderator variable. The data was collected from 83 Heads of internal audit units in Jordanian-listed companies. The Partial Least Square was used to analyse the collected data. The finding shows that professional self-efficacy has a positive influence on internal auditors' creativity, but entrepreneurial leadership does not. Meanwhile, job satisfaction moderated the impact of professional self-efficacy and entrepreneurial leadership on the internal auditors' creativity. The authors used a cross-sectional design to collect data that may restrict causality. Still, the study suggests Jordanian-listed companies hiring internal auditors with professional self-efficacy would further encourage creativity. In addition, develop and implement entrepreneurial skills that foster internal auditors' creativity.