Distinguished Scholar Award

Press Release: Dr. Joshua Onome Imoniana receives the prestigious Distinguished Scholar Award 30.10.2020

Dr. Joshua Onome Imoniana receives the prestigious Distinguished Scholar Award

European Journal of Scientific Research pays tribute to Dr. Joshua Onome Imoniana’s contribution to the field of Social Science through his article titled “The Role of Attitude and Auditee Mood during Auditing”

Dr. Joshua Onome

Dr. Joshua Onome Imoniana, who is affiliated with the Department of Accounting and Actuarial Sciences, University of São Paulo, Brazil is one of the recipients of the Distinguished Scholar Award in 2020. With this award, the independent ad hoc Scientific Award Committee and the Editorial Board of the European Journal of Scientific Research pays tribute to Dr. Joshua Onome Imoniana’s contribution to the field of Social Science through his scientific article titled “The Role of Attitude and Auditee Mood during Auditing”.

Professor Adrian Marcus Steinberg, the Chair of the Independent ad hoc Scientific Award Committee, said:

“Dr. Joshua Onome Imoniana has received the prestigious Distinguished Scholar Award 2020, because he has made a significant contribution to the existing knowledge in his selected area of research. His outstanding research aimed to investigate how the perception about internal auditing function affects the mood of auditees. It was carried out in one of the units of a Brazilian state bank (Caixa Econômica Federal-CEF)”.

The Distinguished Scholar Award is a prestigious academic recognition that have been presented to a very limited number of scientists from around the world since 2004 regardless of which scientific journal they have chosen as an outlet for their research. Selection of candidates are based on their outstanding scholarly contribution to the scientific knowledge in their fields of scientific research with respect to a set of criteria, including the overall importance of the research question or problem and level of innovation in the topic, the effectiveness and novelty of the methodology and data employed, academic significance and usefulness of conclusions resulting from the research, adequacy of the critical review of relevant literature and the broad application of the findings.

Dr. Joshua Onome Imoniana’s study analyses the relationships between the attitudes of employees of a state owned bank and the Internal Audit Functions (IAF) and also understand how attitudes affect their mood. Although IAF is perceived as sine qua non by the auditees, represents a factor of stress when IAF is perceived as a threat, modifies auditees's mood and their attitudes towards auditor. Data were collected using closed-end questionnaires to capture the attitude of auditees regarding IAF, the symptoms of stress and their mood. The sample was composed of 121 respondents among employees of the unit of the bank which had 400 as headcount. Thereafter, data was analysed with descriptive and multivariate statistics. Analyses indicate that there are favourable auditees’ attitudes towards IAF; positive attitudes are positively related to positive mood and high levels of stress are negatively related to positive mood. However, stress is not related to the auditee’s perception of the IAF. Results show that the past image of internal auditing as an agent of supervision and punishment has gradually lost its strength, evidencing a partnership relationship. The study suggests the importance of recalibration of auditor behavioural aspects relating to its roles, like that involving interpersonal relationship and communication between auditor-auditees.

The Role of Attitude and Auditee Mood during Auditing