چکیده:
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 behaviorAudit 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
خلاصه ماشینی:
As we expected, transformational, transactional, and laissez-faire leadership causes a reduction in the dysfunctional behavior of the auditor, but the autocratic leadership style causes * Master of Accounting.
If managers employ transformational, transactional, and laissez-faire leadership styles, tension and dissatisfaction will be eliminated and work will be performed well; however, if the autocratic leadership style is used in managing audit firms, auditors will exhibit dysfunctional behavior and audit quality will decrease.
In Iran, Feyzabadi and Dehghan (2020) investigated the impact of authentic leadership dimensions on reducing auditors' dysfunctional behaviors through ethical culture in auditing firms.
Practically, this study identifies and examines the factors related to the dysfunctional behavior of internal auditors that fall within the scope of the leadership style of audit executive managers and are under its influence.
The results of this research, by emphasizing the importance of leadership style in improving auditors' dysfunctional behavior, provide guidelines to institutions to provide an environment where audit managers can implement their desired style.
Managers' Leadership Styles and Auditors' Ineffective Behavior Various studies have emphasized technical knowledge and experience of senior audit managers and audit staff as effective factors on audit quality (Al-Zaban and Guillaume, 2014; Arna and Azoun, 2009; Badara and Saydin, 2013; Cohen and Sayag, 2011; Andaya and Hanifa, 2013; Lenz and Han, 2015).
In the research by Lari Dasht Biaza and colleagues (1396), they investigated auditors' ineffective behavior, working relationships with supervisors, and the moderating role of managers' ethical climate using a questionnaire among auditing staff in audit firms in Tehran and Mashhad.
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