|
The Examining of Ethical Culture Audit Firm on Auditor's Neutral Behavior due to the Moderating Role of Transformational Leadership Audit Partners
|
Karimeh Rameshi   , Abdolreza Mohseni * , Mostafa Ghasemi |
| ADepartment of Accounting, BU.C., Islamic Azad University, Bushehr, Iran. Email: Abdolreza.Mohseni@iau.ac.ir & Ahvaz Islamic Azad University |
|
|
Abstract: (302 Views) |
| The changes that are currently prevailing in the market environment and auditing standards have increased the need to pay attention to the cultural alignment of professional functions in auditors based on the needs and expectations of stakeholders, and have caused auditing firms to develop more coherent norms of professionalism based on a transformational leadership style in an effort to change the declining values in the cultural structures of this profession. The aim is paper effect of ethical culture audit firm on auditor's neutral behavior due to the moderating role of transformational leadership audit partners. In this study, which collected data over a period of 6 months using a standard questionnaire, the research hypotheses were tested using the partial least squares (PLS) analysis process. The results showed that an ethical culture in audit firms enhances the level of auditors' impartial behavior functions. On the other hand, it was found that the transformational leadership of the audit partner intensifies the positive effect of an ethical culture on auditors' impartial behavior in a positive direction. This result is indicative of the fact that the incorporation of a transformational leadership style by the company and the managers of audit firms, due to its significant influence on auditors' performances, transforms values based on ethical culture into professional identities so that auditors active in such audit firms can have higher pragmatic mechanisms in terms of more impartial behavior with clients in performing their professional duties |
|
| Keywords: Ethical Culture, Auditor's Neutral Behavior, Transformational Leadership |
|
|
Full-Text [PDF 890 kb]
(127 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2025/05/10 | Accepted: 2025/07/15 | Published: 2026/05/31
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
