Accounting and Auditing Studies

Accounting and Auditing Studies

The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management

Document Type : Original Article

Authors
Sirous Zarifrad
Zahra Pourzamani
Azita Jahanshad
Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
10.22034/iaas.2023.172682
Abstract
The aim is to investigate the impact of transformational leadership on judgment and decision-making in auditing, considering the mediating role of auditors' knowledge management. This is an applied research conducted through a descriptive survey. The statistical population included the 1300 IACPA member accountants and professional managers (CFOs/CEOs). A sample size of 297 persons was formed using Cochran formula. For data collection, a questionnaire was used. The assumed causal relationships were tested using structural equation modeling (SEM) technique performed in PLS3 software. The results of the test of research hypotheses indicate that transformational leadership has a positive and significant effect on judgment and decision making in auditing, as well as on auditors' knowledge management. And auditors' knowledge management also has a positive and significant effect on judgment and decision making in auditing, and it can be concluded that auditors' knowledge management has a mediating role in the effect of transformational leadership on judgment and decision making in auditing.
Keywords
Transformational Leadership
Judgment and Decision Making in Auditing
Knowledge Management of Auditors
  1. بادپا، بهروز، استا، سهراب.(1400). اثر توان رهبری مدیر مالی شرکت بر نگرش حمایتی حسابرس. پژوهش های مالی و رفتاری در حسابداری، 1(1)، 1-19.
  2. بختیاری، عباس، حجازی، رضوان، جرجرزاده، علیرضا.(1400). شناسایی عوامل موثر بر ویژگیهای روانشناختی حسابرسان در قضاوت حسابرسی. دانش حسابداری و حسابرسی مدیریت، 10(37)، 143-158.
  3. جوان امانی، ودود، اکبری، حمید.(1400). بررسی رابطه رهبری تحول آفرین و عملکرد سازمانی (مورد مطالعه: شرکت گروه بهداشتی فیروز). فصلنامه مطالعات مدیریت و توسعه پایدار، 1(1)، 63-88.
  4. خوش طینت، محسن، بستانیان، جواد.(1386). قضاوت حرفه ای در حسابرسی. مطالعات تجربی حسابداری مالی، 5(18)، 25-57.
  5. غنی زاده، بهرام، دستگیر، محسن، سروش یار، افسانه. (1400). تأثیر دانش مالی مدیران عامل بر کیفیت حسابرسی با در نظر گرفتن اثر تعدیل‌کننده توانایی مدیریت. پیشرفت‌های حسابداری، 13(1).
  6. مهدوی، غلامحسین؛ زمانی، رضا(1400) تأثیر سبک‌های رهبری ملاحظات و ساختار بر رضایت شغلی حسابرسان: با توجه به نقش تعدیل‌کنندگی رده سازمانی، نشریه تحقیقات حسابداری و حسابرسی، انجمن حسابداری ایران، 13(50)، 5-22.
  7. همتی، حسن، ملکیان، اسفندیار، کامیابی، یحیی (1400)، ارائه الگوی ویژگی‌های حرفه‌ای گرایی حسابداری مدیریت مبتنی بر قضاوت اخلاقی، مطالعات حسابداری و حسابرسی، انجمن حسابداری ایران، 10(39)، 20-5.
  8. همدم، هادی، زینالی، مهدی، بادآور نهندی، یونس، محمدی، احمد. (1401). شناسایی مولفه‌ها و عوامل موثر بر انتقال دانش IFRS با تاکید بر محتوای دانش، بازیگران دانش و فاصله سازمانی بین آنها با روش تحلیل تم. مطالعات حسابداری و حسابرسی، انجمن حسابداری ایران، 11(42)، 130-111.
  9. Albawwat, I.E. (2021), "Tacit knowledge sharing in small audit firms and audit quality inputs: the antecedent effect of auditors’ social capital", Journal of Knowledge Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JKM-02-2021-0113
  10. Al-Kurdi, O., El-Haddadeh, R., & Eldabi, T. (2020). "The role of organisational climate in managing knowledge sharing among academics in higher education". Int. J. Inf. Manag., 50, 217-227.
  11. Al-Kurdi, O., El-Haddadeh, R., & Eldabi, T. (2018). "Knowledge sharing in higher education institutions: A systematic review". Journal of Enterprise Information Management, 31(2), 226–246.
  12. Arnold, K.A., (2017). "Transformational leadership and employee psychological well-being: a review and directions for future research". J. Occup. Health Psychol. 22(3), 381–393.
  13. Bass, B.M., Avolio, B. J. (2010). "Multifactor leadership questionnaire: Feedback Report Melbourne". Australia: MLQ Pty. Ltd.
  14. Bock, G.-W., Zmud, R. W., Kim, Y.-G., & Lee, J. N. (2005). "Behavioral intention formation in knowledge sharing: Examining the roles of extrinsic motivators, social-psychological forces, and organizational climate". MIS Quarterly, 29(1), 87–111.
  15. Bucaro, A.C. (2019). "Enhancing auditors' critical thinking in audits of complex estimates". Accounting Organizations and Society, 73, 35-49.
  16. Causholli, M., Floyd, T.M., Jenkins, N.T., & Soltis, S.M. (2021). "The ties that bind: Knowledge-seeking networks and auditor job performance". Accounting, Organizations and Society.
  17. Charband, Y., & Jafari Navimipour, N. (2018). "Knowledge sharing mechanisms in the education: A systematic review of the state of the art literature and recommendations for future research". Kybernetes, 47(7), 1456–1490.
  18. Chen, S., Peng, J., (2019). "Determinants of front line employee engagement and their influence on service performance". Int. J. Hum. Resour. Manag. 1–24.
  19. Fauzi, M. A., Tan, C. N. L., Thurasamy, R., & Ojo, A. O. (2019). "Evaluating academics’knowledge sharing intentions in Malaysian public universities". Malaysian Journal of Library & Information Science, 24(1), 123–143.
  20. Fullwood, R., Rowley, J., & McLean, J. (2018). "Exploring the factors that influence knowledge sharing between academics". Journal of Further and Higher Education, 1–13.
  21. Fullwood, R., Rowley, J., & Delbridge, R. (2013). "Knowledge sharing amongst academics in UK universities". Journal of Knowledge Management,17(1),123–136. https://doi.org/10.1108/13673271311300831.
  22. Griffith, E. E., Hammersley, J. S., & Kadous, K. (2015). "Audits of complex estimates as verification of management numbers: How institutional pressures shape practice". Contemporary Accounting Research, 32(3), 833-863.
  23. Huertas-Valdivia, I., Gallego-Burín, A.R., Llor´ ens-Montes, F.J., (2019). "Effects of different leadership styles on hospitality workers". Tour. Manag. 71, 402–420.
  24. Hurtt, R. K. (2012). "Development of a scale to measure professional skepticism". Auditing: A Journal of Practice & Theory, 29 (1), 149-171.
  25. Jung, H.S., Yoon, H.H., (2015). "Understanding pay satisfaction: the impacts of pay satisfaction on employees’ job engagement and withdrawal in deluxe hotel". J. Hosp. Manag. 48, 22–26.
  26. Liang, T., Chang, H., Ko, M., Lin, C., (2017). "Transformational leadership and employee voices in the hospitality industry". J. Contemp. Hosp. Manage. 29 (1), 374–392.
  27. Monje Amor, Ariadna & Abeal Vázquez, José & Faíña, José. (2019). "Transformational leadership and work engagement: Exploring the mediating role of structural empowerment". European Management Journal. 10.1016/j.emj.2019.06.007.
  28. Newman, B. and Conrad, K. W. (1999). "A Framework of Characterizing Knowledge Management Methods, Practices, and Technologies", Washington University Course EMGTT1, spring.
  29. Oubrich, Mourad & Hakmaoui, Abdelati & Benhayoun, Lamiae & Søilen, Klaus & Abdulkader, Bisan. (2021). "Impacts of leadership style, organizational design and HRM practices on knowledge hiding: The indirect roles of organizational justice and competitive work environment". Journal of Business Research. 137. 488-499. 10.1016/j.jbusres.2021.08.045.
  30. Salehi, M., Ghaderi, A., Hashemisima, H. and Zahedi, Z. (2021), "The relationship between different types of leadership, client's identity, and self-confidence and auditors' impartiality", The TQM Journal, Vol. ahead-of-print No. ahead-of-print.
  31. Singh, S., Giudice, M., Chierici, R., & Graziano, D. (2020). "Green innovation and environmental performance: The role of green transformational leadership and green human resource management". Technological Forecasting and Social Change, 150, 119762.
  32. Svanberg, J., Öhman, P. Neidermeyer, P.E. (2017), "The relationship between transformational client leadership and auditor objectivity", Accounting, Auditing & Accountability Journal, 30(5), 1142-1159.
  33. Tsaur, S., Hsu, F., Lin, H., (2019). "Workplace fun and work engagement in tourism and hospitality: the role of psychological capital". Int. J. Hosp. Manag. 81, 131–140.
  34. Tse, Herman & Chiu, Warren. (2014). "Transformational leadership and job performance: A social identity perspective". Journal of Business Research. 67. 2827-2835. 10.1016/j.jbusres.2012.07.018.
  35. Yukl, G., (2012). "Effective leadership behavior: what we know and what questions need more attention". Acad. Manag. Perspect. 26 (4), 66–85.

 

Accounting and Auditing Studies
Volume 12, Issue 45
Spring 2023
Pages 23-40