The Effect of Ethicality Culture Themes on the Auditor’s Impartiality: An Analysis of Transformational Leadership Perception

Document Type : Research Article

Authors

1 Associate Professor, Department of Cultural Affairs Planning Management, North Tehran Branch, Islamic Azad University, Tehran, Iran

2 Associate Professor, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran

3 Department of Management, Shahroud Branch, Islamic Azad University, Shahroud, Iran

Abstract

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. 

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Organizational Culture Management
Volume 18, Issue 4
January 2021
Pages 635-659

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