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The Supply of High quality auditing services through The ability model of competent leaders
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Ahmad Hemati dehaghani1   , Hamze Mohammadi khoshoei2 , Rahman Saeidi3 |
1- Doctoral student of accounting, Isfahan branch (Khorasgan), Islamic Azad University, Isfahan, Iran
2- Assistant Professor of Accounting Department, Isfahan Branch (Khorasgan), Islamic Azad University, Iran , hamze.mohammadi02@gmail.com
3- Assistant Professor of Accounting Department, Isfahan Branch (Khorasgan), Islamic Azad University, Iran |
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Abstract: (550 Views) |
Supplying quality audits has always been a concern for suppliers, especially the world's major audit institutions. Because customers are looking for quality products. Therefore, the main goal of this research is to provide quality audit services through the ability of competent leaders. For example, the ability to lead the audit team by leaders with high cognitive and non-cognitive ability and creating a culture of leadership diversity can provide better quality audit to the client by reducing obvious biases affecting leadership ability and audit quality such as narcissism and overconfidence. This research is practical in terms of its purpose and survey data collection method with structural equation modeling. The statistical population of the current research is all the partners and managers who are members of the public accountant's society of Iran who are working in auditing organizations or private institutions during the year 1401 AH. Based on Cochran's formula, 326 people were randomly selected as a sample. To collect data, standard questionnaires containing 142 questions in the form of a Likert scale were used. Structural equation modeling (SEM) using partial least squares (PLS) with SPSS, Lisrel and PLS software was used for descriptive and inferential analysis of collected data and hypothesis testing. After conducting the validation tests and research hypothesis tests, the findings indicate that the ability of leaders with cognitive and non-cognitive abilities and a culture of diversity, by reducing and controlling the biases affecting audit quality, provide audit services with higher quality.
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Article number: 6 |
| Keywords: audit quality, auditors' leadership ability, diversity of auditors' leadership, cognitive and non-cognitive ability, narcissism, overconfidence. |
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Full-Text [PDF 941 kb]
(187 Downloads)
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Article type: Research |
Subject:
General
Received: 2023/09/23 | Accepted: 2023/11/28 | Published: 2024/08/31
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