چکیده:
This study set to examine the effect of ethicality culture themes on the auditor’s impartiality in the light of the moderating role of transformational leadership of the auditor’s partners. This study was an applied research project that was carried out through a descriptive-correlational method in a time span of 6 months. The sample of the study was comprised of 211 auditors working in the Iranian Auditing Organization and the private auditing companies that were selected through simple random sampling. In order to collect data, first the validity and reliability of a questionnaire was confirmed and then it was used to collect the data. To analyze the data and test the study hypotheses, partial least squares (PLS) regression was used. The results indicated that the ethical culture in auditing firms has a significant, positive effect (4.76) on the auditor’s impartiality. Moreover, it was revealed that as a moderating variable, the transformational leadership of the auditor’s partner strengthens (4.37) the positive effect of ethicality culture on the auditor’s impartial behavior.
خلاصه ماشینی:
Department of Management, Shahrood Branch, Islamic Azad University, Shahrood, Iran (Received: 2019/05/13 – Accepted: 2020/02/07) Abstract The present study aimed to investigate the impact of ethical culture content on auditor objectivity considering the moderating role of transformational leadership of audit partners.
2001) confirm the hypothesis of this research, based on the relationship between ethical culture in auditing institutions and auditor objectivity, considering the role of charismatic leadership that they bear towards society and stakeholders is very important.
2001) confirm the hypothesis of this research, based on the relationship between ethical culture in auditing institutions and auditor objectivity, considering the role of charismatic leadership confirms it.
Based on the explanations given, the purpose of this research is to investigate the moderating role of transformational leadership in relation to the impact of ethical culture on auditor objectivity.
The relationship between transformational leadership and ethical culture and auditor objectivity Leadership theory in the nature of organizations with ethical characteristics, such as the auditing profession, is based on the idea that the behaviors of leaders, namely audit partners, may originate from influencing be the source of influence on the individual self-image of auditors (579: 1993 Shamir et al).
Based on this, the second hypothesis of the research is: Transformational leadership strengthens the positive impact of ethical culture on the impartial behavior of auditors.
Theoretical framework of the research Previous Empirical Evidence Espinosa-Pike & Barrainkua (2018) conducted a study entitled "The Effect of Commitment to Behavioral Independence and the Culture of Auditing Firms on Promoting the Level of Professional Behavior of Auditors.
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