Accounting and Auditing Research

Accounting and Auditing Research

Transformational client leadership and auditor objectivity with emphasis on the role of professional identification

Document Type : Original Article

Authors
Maedeh Jafarian 1
صفری گرایلی Safari gerayli 1
Hasan Valiyan 2
1 Department of accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran
2 Department of Management, Sari Branch, Islamic Azad University, Sari, Iran
10.22034/iaar.2021.145056
Abstract
The present study aims at investigating the moderating effect of auditors’ professional identification on the association between clients’ transformational client leadership and auditor objectivity. In doing so, a sample of 390 auditors affiliated with state and private audit companies randomly selected. The research adopts a descriptive-survey method with a standard questionnaire. PLS software is also employed to analyze the collected data. The results indicate that transformational client leadership is negatively correlated with auditor objectivity. Moreover, auditors’ professional identification moderates the negative relationship between clients’ transformational leadership and auditor objectivity.
Keywords
Transformational Leadership
Auditor Objectivity
Auditors’ Professional Identification
Accounting and Auditing Research
Volume 13, Issue 52
Winter 2022
Pages 147-166