KMAN Publication Inc. (KMANPUB) International Journal of Innovation Management and Organizational Behavior (IJIMOB) 3041-8992 In Press 2027 05 01 A Reading of the Behavioral Voice Motivators of Internal Auditors in Developing Effective Voice A Reading of the Behavioral Voice Motivators of Internal Auditors in Developing Effective Voice 1 16 EN Journal Article 2026 07 06 <table> <tbody> <tr> <td> <p><strong>Objective:</strong> This study aimed to investigate the effect of internal auditors’ behavioral voice motivators on the effectiveness of internal auditing in companies listed on the Tehran Stock Exchange.</p> <p><strong>Methods and Materials: </strong>This applied study employed a descriptive-correlational research design. The statistical population consisted of internal auditors working in companies listed on the Tehran Stock Exchange. Using an appropriate sample-size determination procedure, 195 internal auditors were selected as the study sample, and questionnaires were distributed among them. Data were collected using a structured questionnaire designed to measure auditors’ behavioral voice motivators and internal audit effectiveness. The proposed research model and hypotheses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The analytical procedure was used to estimate the structural relationships between the dimensions of behavioral voice motivators and internal audit effectiveness and to determine the direction and statistical significance of the hypothesized effects.</p> <p><strong>Findings:</strong> The inferential findings indicated that all three dimensions of internal auditors’ behavioral voice motivators had positive and statistically significant effects on internal audit effectiveness in capital market companies. The results therefore supported all hypothesized relationships between behavioral voice motivators and internal audit effectiveness. In particular, motivational mechanisms associated with professional efficiency, hope, and resilience contributed significantly to explaining improvements in internal audit effectiveness. The findings further demonstrated that stronger behavioral voice motivators were associated with greater effectiveness in auditors’ professional performance and their capacity to communicate and disclose organizational and financial issues more effectively.</p> <p><strong>Conclusion:</strong> Behavioral voice motivators constitute significant determinants of internal audit effectiveness, suggesting that strengthening efficiency-oriented motivation, hope, and resilience among internal auditors can enhance their confidence, professional voice, and willingness to communicate financial realities more transparently.</p> </td> </tr> </tbody> </table> <p> </p> https://www.journals.kmanpub.com/index.php/ijimob/article/download/6123/11964