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Explaining the Dimensions of The Auditor's Quantum Leadership And Its Effect on Knowledge Sharing And Social Interactions Of the Audit Team
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Hosein Rafiee    , azar Moslemi * , Alireza HassanMaleki , Ali Lalba |
| Department of Accounting , Khom.C., Islamic Azad University, Khomein, Iran. azar.moslemi@iau.ac.ir & - |
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Abstract: (311 Views) |
| Quantum is a style of leadership where there is trust, security, dynamic learning communication between auditors and other members, and vertical communication is reduced and horizontal communication is increased.The aim of the present study is to explain the dimensions of auditor quantum leadership and its impact on knowledge sharing and social interactions of the audit team. This research is of a mixed exploratory (qualitative-quantitative) type and was conducted over a two-year period from July 1402 to autumn 1403. The statistical population in the qualitative section is 15 experts, university faculty members and specialists aware of the research problem and the method used is theoretical sampling, and in the quantitative section is 256 all partners of audit firms, members of the Iranian Society of Accountants and the sampling method is available.The qualitative stage was conducted with thematic analysis (interviews), the interview data were analyzed by open coding and the final network of themes was categorized as 23 basic themes, 7 organizing themes and 2 overarching themes. The quantitative part was conducted using a researcher-made questionnaire based on the findings of the qualitative part and standard questionnaires on knowledge sharing and social interactions, and using the structural equation modeling technique.The results of this study showed that increasing the auditor's quantum skills and quantum cognition improves knowledge sharing and social interactions among auditors. |
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| Keywords: Quantum Leadership, Auditor, Knowledge Sharing, Social Interactions. |
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Full-Text [PDF 1684 kb]
(81 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2025/06/14 | Accepted: 2026/01/26 | Published: 2026/05/31
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