The influence of audit managers' leadership style on auditor's ineffective behavior

Document Type : Original Article

Authors

1 Accounting. Faculty of Management and Economics. Shahid Bahonar University. Kerman

2 Faculty of Management and Economics, Shahid Bahonar Univeristy of Kerman.

3 Treasury Senior Auditort. Kerman

Abstract

The leadership style of audit managers can have a great impact on the behavior of auditors in an organization. Inefficient behavior leads to a decrease in audit quality and lack of trust of shareholders. The purpose of this study is to investigate the impact of the leadership style of audit managers on ineffective audit behavior.
The research data has been collected using a survey method, and internal auditors and internal audit managers working in companies admitted to the Tehran Stock Exchange in 1401 have answered the research questionnaire. It is worth mentioning that the structural equation method was used to analyze the findings, and to measure the independent variable, the Bass and Olion (1990) questionnaire was used, and the dependent variable was the Adria and Lubis (2022), Mangiva et al. (2017) questionnaire.
Based on the results of the hypotheses test, transformational, exchange-oriented and free leadership styles have a negative effect on the ineffective behavior of auditors, but authoritarian leadership style has a positive effect on the ineffective behavior of auditors. As we expected, transformational, exchange-oriented and free leadership reduces auditor's ineffective behavior, but authoritarian leadership style increases auditor's ineffective behavior
Audit managers should pay attention to leadership style and behavior with auditors. If the managers use the transformational, exchange-oriented and free leadership style, the tension and dissatisfaction will disappear and the work will be done well, but if the authoritarian leadership style is used in the administration of audit institutions, the auditors will behave inefficiently and the quality will decrease

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History

  • Receive Date: 29 September 2023
  • Revise Date: 20 January 2024
  • Accept Date: 10 March 2024

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