Investigating the impact of leadership ability on audit quality considering the diversity of auditors' leadership

Subject Areas : Financial and Behavioral Researches in Accounting

Ahmad Hemati Dehaghani ¹ , Hamzeh Mohammadi Khoshoei ² , Rahman Saedi ³

1 - Accounting PhD student, Department of Accounting, Faculty of Humanities and Law, Islamic Azad University, Isfahan (Khorasgan), Iran.
2 - Assistant Professor of Accounting, Department of Accounting , Faculty of Humanities and Law, Islamic Azad University, Isfahan (Khorasgan), Iran.
3 - Assistant Professor of Accounting, Department of Accounting, Faculty of Humanities and Law, Islamic Azad University, Isfahan (Khorasgan), Iran.

Received: 2023-07-23 Accepted : 2023-09-07 Published : 2023-08-23

Keywords: Team Work, Audit Quality, Auditors' Leadership Ability, Auditors' Leadership Diversity, Workforce Diversity Theory,

Abstract :

since the work in the audit profession is a team work and group, the audit team leading ability is effective by partners and managers to improve the audit quality. also according to work force diversity theory, audit leadership diversity from the perspective of combination of different features such as age, experience and race has a significant role in increasing the quality of audit. therefore, the purpose of this study is to investigate the effect of auditors ' leadership ability on audit quality by considering the diversity of auditors ' leadership . this research is an applied research in terms of purpose and in terms of data collection method is descriptive survey by structural equation modeling. the statistical population of this research is all partners and managers working in the audit organization or private audit institutions in iran during the year 2022 AH. That According to the statistics announced on the website of the official accountants society of Iran, the number of these members is 1781. also according to cochran formula 316 people were selected as the sample and were selected by random sampling. a standard questionnaire with 46 questions and 5 level likert scale was used to collect data. for descriptive and inferential analysis of data collected and testing hypotheses, structural equation modeling (SEM) with partial least squares (PLS) with SPSS and PLS software is used.after conducting the validation tests, the results of hypothesis test indicate that the influence of auditor leadership ability on audit quality is positive and significant.