Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

The relationship between different types of leadership, client's identity, and self-confidence and auditors' impartiality

The relationship between different types of leadership, client's identity, and self-confidence... This paper aims to assess the effect of different leadership types, the client's identity and auditors' self-confidence on auditors' impartiality.Design/methodology/approachThis paper is a descriptive-survey type, and the collected data are based on a predesigned questionnaire distributed in January 2020. The PLS software is used for data analysis, and the statistical population of this paper includes employed auditors in enlisted audit firms on the Official Association of Auditors. When the parameters were insignificant, the obtained probability from the model fitting was used for hypothesis testing, and the appropriateness of the model was assessed via the structural equations.FindingsThe results show a significant relationship between charismatic, transformational, participatory, delegating and bureaucratic leadership and auditors' impartiality. There is also an association between the client's identity and the auditor's impartiality. The client's identity mediates the relationship between transformational leadership and the auditor's impartiality. Moreover, there is a significant relationship between self-confidence and auditor's impartiality.Originality/valueThis paper enjoys an innovative method in the field of behavioural auditing. The effect of transformational leadership on auditor's impartiality with the mediatory role of the client's identity shows the in-depth client–auditor relationship has been taken for granted and not examined previously, so the results of this paper can lend a helping hand to audit firms to enhance the organisational performance. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The TQM Journal Emerald Publishing

The relationship between different types of leadership, client's identity, and self-confidence and auditors' impartiality

Download PDF
26 pages

Loading next page...
 
/lp/emerald-publishing/the-relationship-between-different-types-of-leadership-client-s-mRHRxxl5CD
Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1754-2731
DOI
10.1108/tqm-01-2021-0022
Publisher site
See Article on Publisher Site

Abstract

This paper aims to assess the effect of different leadership types, the client's identity and auditors' self-confidence on auditors' impartiality.Design/methodology/approachThis paper is a descriptive-survey type, and the collected data are based on a predesigned questionnaire distributed in January 2020. The PLS software is used for data analysis, and the statistical population of this paper includes employed auditors in enlisted audit firms on the Official Association of Auditors. When the parameters were insignificant, the obtained probability from the model fitting was used for hypothesis testing, and the appropriateness of the model was assessed via the structural equations.FindingsThe results show a significant relationship between charismatic, transformational, participatory, delegating and bureaucratic leadership and auditors' impartiality. There is also an association between the client's identity and the auditor's impartiality. The client's identity mediates the relationship between transformational leadership and the auditor's impartiality. Moreover, there is a significant relationship between self-confidence and auditor's impartiality.Originality/valueThis paper enjoys an innovative method in the field of behavioural auditing. The effect of transformational leadership on auditor's impartiality with the mediatory role of the client's identity shows the in-depth client–auditor relationship has been taken for granted and not examined previously, so the results of this paper can lend a helping hand to audit firms to enhance the organisational performance.

Journal

The TQM Journal – Emerald Publishing

Published: Nov 29, 2022

Keywords: Charismatic leadership; Transformational leadership; Participatory leadership (democratic); Delegating leadership (liberal); Authoritative leadership (autocratic); Bureaucratic leadership; Client's identity; Self-confidence; Auditors' impartiality

References

  • Availability assessment of the managing the audit program
    Abd AL-Salam, E.; Younis, F.
  • The relationship between leadership styles and organisational innovation: a systematic literature review and narrative synthesis
    Alblooshi, M.; Shamsuzzaman, M.; Haridy, S.
  • Leadership and organisational performance: is it essential in healthcare systems improvement? A review of literature
    Al-Habib, N.M.I.
  • Using content analysis to reveal organisational identity orientation: evidence from the newspaper industry
    Aracı, Ö.
  • Auditors' identification with their clients and its effect on auditors' objectivity
    Bamber, E.M.; Lyer, V.M.
  • Feedback spillovers across tasks, self-confidence and competitiveness
    Banerjee, R.; Gupta, N.D.; Villeval, M.C.
  • The future of leadership in learning organisations
    Bass, B.M.
  • The effects of client identity strength and professional identity alliance on auditor judgments
    Bauer, T.D.
  • Auditor independence, conflict of interest and the unconscious intrusion of bias
    Bazerman, M.H.; Loewenstein, G.; Moore, D.A.
  • The effect of leadership on public service motivation: a multiple embedded case study in Morocco
    Belrhiti, Z.; Van Damme, W.; Belalia, A.; Marchal, B.
  • Monitoring function of the board and audit fees: contingent upon ownership concentration
    Bozec, R.; Dia, M.
  • Auditors' professional and organisational identities and commercialisation in audit firms
    Broberg, P.; Umans, T.; Skog, P.; Theodorsson, E.
  • Testing the influence of autocratic leadership, democratic leadership, and public service motivation on citizen ratings of an agency head’s performance
    Caillier, J.G.
  • Gender equity in medical leadership
    Chandra, L.; Downey, C.L.; Svavarsdottir, H.S.; Skinner, H.; Young, A.L.
  • Leadership style and effectiveness in higher education institutes
    Chhanwal, I.L.; Deshmukh, A.S.
  • The impact of self-confidence on the compromise effect
    Chuang, S.; Cheng, Y.; Chang, C.; Chiang, Y.
  • Curiosity as Brazilian tourist motivation in visiting Europe
    Ciasullo, M.V.; Tommasetti, R.; Troisi, O.; Vesci, M.
  • Multi-level governance for sustainable innovation in smart communities: an ecosystems approach
    Ciasullo, M.V.; Troisi, O.; Grimaldi, M.; Leone, D.
  • A meta-analysis of audit fees determinants: evidence from an emerging market
    Daemi, A.
  • Does financial statements information contribute to macroeconomic indicators?
    Daemigah, A.
  • The effect of SOX on small auditor exits and audit quality
    DeFond, M.L.; Lennox, C.S.
  • Transformational leadership and follower's unethical behavior for the benefit of the company: a two-study investigation
    Effelsberg, D.; Solga, N.; Gurt, J.
  • The auditor's strategy selection for negotiation with management: flexibility of initial accounting position and nature of the relationship
    Gibbins, M.; McCracken, S.A.; Salterio, S.
  • Leadership, goal acceptance, and QMS conformance readiness: exploring the mediating effects of audit team cohesion
    Goffnett, S.P.
  • Examining the impact of succession management practices on organisational performance: a national study of US hospitals
    Groves, K.S.
  • Leadership approaches to developing an effective drug treatment system
    Guerrero, E.G.; Khachikian, T.
  • Male and female Auditor' overconfidence
    Hardis, K.; Breesch, D.; Branson, J.
  • Chief financial officer influence on audit planning
    Hellman, N.
  • How client identification and client commitment uniquely influence auditor objectivity
    Herda, D.N.; Lavelle, J.J.
  • Intergroup leadership in organisations: leading across group and organisational boundaries
    Hogg, M.A.; van Knippenberg, D.; Rast, D.E.
  • Professional skepticism: an audit-specific model and measurement scale
    Hurtt, R.K.
  • Professional skeptisism: a model with implications for research, practice and education
    Hurtt, R.; Eining, K.M.; Plumlee, R.D.
  • Exploratory factor analysis on Hurtts professional skepticism scale: a Malaysian perspective
    Hussnie, S.H.; Iskandar, T.
  • The influence of professional identity and outcome
    Johnson, A.J.
  • Understanding health systems: from Sierra Leone to WONCA
    Kane, L.
  • The conflicting choices of alternative selves
    LeBoeuf, R.A.; Shafir, E.; Bayuk, J.B.
  • Students' level of self-confidence and performance tasks
    Moneva, J.; Tribunalo, S.M.
  • Optimal healthcare decisions: the importance of the covariates in cost–effectiveness analysis
    Moreno, E.; Girón, F.J.; Vázquez-Polo, F.J.; Negrín, M.A.
  • Effects of differences in national culture on auditors' judgments and decisions: a literature review of cross-cultural auditing studies from a judgment and decision making perspective
    Nolder, C.; Riley, T.J.
  • Leadership style and employees' productivity: evidenced from Nigerian banking sector
    Olanrewaju, S.A.; Alhaji, S.A.; Okpara, K.K.; Abdulraheem, I.
  • Affecting organisational identity: a manager’s influence
    Prati, M.L.; McMillan-Capehart, A.; and, J.H.
  • 10 - multi-level structural equation modeling
    Rabe-Hesketh, S.; Anders, S.; Zheng, X.
  • A meta-analysis approach for determinants of effective factors on audit quality: evidence from emerging market
    Salehi, M.; Fakhri Mahmoudi, M.R.; Daemi Gah, A.
  • The relationship between the professional ethics of the auditor and the quality of auditing
    Salehi, T.
  • Does accounting details play an allocative role in predicting macroeconomic indicators? Evidence of Bayesian and classical econometrics in Iran
    Salehi, M.; Daemi Gah, A.; Akbari, F.; Naghshbandi, N.
  • Auditors' identification with their clients: effects on audit quality
    Svanberg, J.; Öhman, P.
  • Does charismatic client leadership constrain auditor objectivity?
    Svanberg, J.; Öhman, P.
  • Does ethical culture in audit firms support auditor objectivity?
    Svanberg, J.; OHman, P.
  • Good hours, bad hours and auditors' defense mechanisms in audit firms
    Sweeney, B.; Pierce, B.
  • Evaluating festival attributes adopting SD logic: the mediating role of visitor experience and visitor satisfaction
    Troisi, O.; Santovito, S.; Carrubbo, L.; Sarno, D.
  • Social work leadership revisited: participatory versus directive approaches during service system transformation
    Vito, R.
  • Transformational leadership and performance across criteria and levels: a meta-analytic review of 25 years of research
    Wang, G.; Oh, I.S.; Courtright, S.H.; Colbert, A.E.
  • Using PLS path modeling for assessing hierarchical construct models: guidelines and empirical illustration
    Wetzels, M.; Odekerken-Schröder, G.; Van Oppen, C.
  • Relationships among nursing deans' leadership styles and faculty job satisfaction levels
    Worthy, K.; Dawson, R.M.; Tavakoli, A.S.
  • The effect of imagery use on the self-confidence: Turkish professional football players
    Yalcin, I.; Ramazanoglu, F.
  • Availability assessment of the managing the audit program. According to the specification standard (ISO 19011:2018): a case study in ministry of construction housing and general municipalities
    Abd Al-Salam, E.I.; Younis, F.R.
  • Audit model: a model for representation of continuous audit processes based on ISO 19011
    de Santana, A.R.A.; da Silva, P.C.