Abstract
The purpose of this article is to explore the antecedents of internal auditors' voice in environmental‐related issues. Using 226 responses from internal auditors and their immediate supervisors from China, we found that internal auditors' perceived organizational environmental orientation and their individual environmental orientation were significantly related to both their promotive and prohibitive voice in environmental issues. Internal auditors' perceived supervisory support for the environment was significantly related to their promotive voice, whereas internal auditors' environmental commitment was significantly related to their prohibitive voice. Moreover, internal auditors' environmental commitment mediated the relationships between the other three antecedents and their prohibitive voice in environmental issues. Our findings provide insights for researchers, practitioners, and regulators.
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