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Providing a Model for Explaining the Relationship between Toxic Leadership and Coherent Team Identity with Auditor's Professional Skepticism
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Mohammad Noormohammadi   , Mehdi Safari Gerayli * |
| Department of accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran |
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Abstract: (1309 Views) |
Identity in the auditing profession is a psychoanalytic, perceptual-based process that helps to increase the effectiveness of the auditor role by enhancing the level of trust and personal and social motivation. Leadership approaches play a decisive role in creating a professional identity, making auditors more committed and accountable to stakeholder interests. Given the leadership style and identity of the auditing profession, the auditors' performance qualities are enhanced by their motivation to be more effective in making their judgments more effective. The purpose of this study is to investigate the impact of partner's toxic leadership and coherent team identity on auditors' professional skepticism. The sample of the study consisted of 192 auditors working in the audit organization and private sector audit firms that were selected by random sampling. The instrument used in this study is standard questionnaire. PLS software and partial least squares method were used for data analysis. The results show that auditor's toxic leadership style has a significant negative impact on auditors' professional skepticism, while a coherent team identity has a significant positive impact on auditor's professional skepticism.
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Article number: 12 |
| Keywords: Toxic Leadership, Coherent Team Identity, Auditor's Professional Skepticism. |
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Full-Text [PDF 1044 kb]
(317 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2020/04/16 | Accepted: 2020/06/22 | Published: 2022/01/2
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