Leadership style, knowledge sharing and audit quality

PurposeThis paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship between leadership style and audit quality.Design/methodology/approachThe present paper studies the effects of transf...

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Bibliographic Details
Published in:European journal of management and business economics 2024-07, Vol.33 (3), p.306-323
Main Authors: Hassanzadeh Mohassel, Ali, Hesarzadeh, Reza, Bagherpour Velashani, Mohammad Ali
Format: Article
Language:English
Subjects:
Accounting firms
Audit quality
Auditors
Audits
Employees
Explicit knowledge
Human influences
Influence
Knowledge
Knowledge management
Knowledge sharing
Leadership style
Management styles
Managers
Servant leadership
Transformational leadership
僕人式領導
轉型領導
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Summary:PurposeThis paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship between leadership style and audit quality.Design/methodology/approachThe present paper studies the effects of transformational and servant leadership styles on audit quality through knowledge sharing. Data are collected from 396 Iranian external auditors via a questionnaire.FindingsThe results show that both transformational and servant leadership style significantly influence audit quality through knowledge sharing. Moreover, the impact of transformational leadership style is stronger than the impact of servant leadership style.Originality/valueIn audit quality literature, little attention has been devoted to both leadership style and knowledge sharing. This paper develops a parsimonious model which shows how leadership style improves audit quality, and how knowledge sharing strengthens the impact of leadership style on audit quality. The results have important implications particularly for audit industry.
ISSN:2444-8451
2444-8494
DOI:10.1108/EJMBE-08-2022-0250