Investigating the Effect of Transformational Client Leadership on Auditor’ s Judgment and the Mediating Role of Client Identification

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BADPA BEHROOZ; POURHEIDARI OMID; KHODAMIPOUR AHMAD

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Paper Information

Journal: Journal of Accounting Advances Year:2019 | Volume:11 | Issue:1 (76/3) Page(s): 29-65

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Title

Investigating the Effect of Transformational Client Leadership on Auditor’ s Judgment and the Mediating Role of Client Identification

Author(s)

BADPA BEHROOZ | POURHEIDARI OMID | KHODAMIPOUR AHMAD | Issue Writer Certificate

Keywords

Transformational Client LeadershipQ1

Auditor ObjectivityQ1

Client IdentificationQ1

Structural Equation ModelingQ1

Auditor’Q1

s Client AcquiescenceQ1

Abstract

Researchers have recently focused on the effects of non-financial factors on auditors’ judgment. One of the important non-financial factors having a negative impact on auditors’ objectivity is Transformational Client Leadership. The main purpose of this research was to examine the effect of Transformational Client Leadership on objectivity in auditors’ judgment. The statistical population of this study included professional auditors working in trusted audit institutions of the Stock Exchange. The statistical sample in this study consisted of 163 independent auditors as members of trusted audit institutions of the Stock Exchange in 2017-2018. The data were collected via a questionnaire and then analyzed using AMOS software. The findings of this study reveal a significant and negative relationship between Transformational Client Leadership and objectivity in Auditor’; s judgment and the impact of Transformational Client Leadership on Auditor’; s objectivity is also partly mediated by Client Identification, using Structural Equation Modeling at 95% confidence level. Accordingly, Transformational Client Leadership has a positive effect on Client Identification, and Client Identification also positively influences Auditor’; s Client Acquiescence. Furthermore, the results of the research show that auditor tenure with client, client importance, and client image have a positive impact on Client Identification. In addition, firm tenure with client has a positive effect on the variable of Auditor’; s Client Acquiescence.

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APA: Copy

BADPA, BEHROOZ, POURHEIDARI, OMID, & KHODAMIPOUR, AHMAD. (2019). Investigating the Effect of Transformational Client Leadership on Auditor’ s Judgment and the Mediating Role of Client Identification. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), 11(1 (76/3) ), 29-65. SID. https://sid.ir/paper/358685/en

Vancouver: Copy

BADPA BEHROOZ, POURHEIDARI OMID, KHODAMIPOUR AHMAD. Investigating the Effect of Transformational Client Leadership on Auditor’ s Judgment and the Mediating Role of Client Identification. JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES)[Internet]. 2019;11(1 (76/3) ):29-65. Available from: https://sid.ir/paper/358685/en

IEEE: Copy

BEHROOZ BADPA, OMID POURHEIDARI, and AHMAD KHODAMIPOUR, “Investigating the Effect of Transformational Client Leadership on Auditor’ s Judgment and the Mediating Role of Client Identification,” JOURNAL OF ACCOUNTING ADVANCES (JAA) (JOURNAL OF SOCIAL SCIENCES AND HUMANITIES), vol. 11, no. 1 (76/3) , pp. 29–65, 2019, [Online]. Available: https://sid.ir/paper/358685/en

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