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Information Journal Paper

Title

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

Pages

  147-166

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.

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  • Cite

    APA: Copy

    Jafarian, Maedeh, SAFARI GERAYLI, MEHDI, & VALIYAN, HASAN. (2022). Transformational client leadership and auditor objectivity with emphasis on the role of professional identification. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 13(52 ), 147-166. SID. https://sid.ir/paper/1046877/en

    Vancouver: Copy

    Jafarian Maedeh, SAFARI GERAYLI MEHDI, VALIYAN HASAN. Transformational client leadership and auditor objectivity with emphasis on the role of professional identification. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2022;13(52 ):147-166. Available from: https://sid.ir/paper/1046877/en

    IEEE: Copy

    Maedeh Jafarian, MEHDI SAFARI GERAYLI, and HASAN VALIYAN, “Transformational client leadership and auditor objectivity with emphasis on the role of professional identification,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 13, no. 52 , pp. 147–166, 2022, [Online]. Available: https://sid.ir/paper/1046877/en

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