Does Charismatic Client Leadership Constrain Auditor Objectivity?
This study examines whether charismatic client leadership constrains the objectivity of auditor judgment. Previous accounting research has found that auditors who identify with their clients suffer from objectivity impairment because they agree with their clients more than do other auditors. Related to this, leadership research claims that followers' identification with a collective makes them susceptible to charismatic leader influence. Based on leadership theory, we anticipate that auditor objectivity may be constrained when leadership is perceived as charismatic, even disregarding the fact that the auditor is not a member of the client's organization. A cross-sectional design was used and responses from Swedish auditors were analyzed statistically. The findings indicate that perceived charismatic leadership is associated with constrained auditor objectivity.
آیا رهبری مشتری Charismatic Auditor Objectivity را رهبری میکند؟
سال نشر: 2016 | تعداد ارجاع: 81
American Accounting Association
Behavioral Research in Accounting
پر ارجاعترین مقالات مرتبط:
- مقاله Organizational Behavior and Human Resource Management
- ترجمه مقاله Organizational Behavior and Human Resource Management
- مقاله مدیریت رفتار سازمانی و منابع انسانی
- ترجمه مقاله مدیریت رفتار سازمانی و منابع انسانی
- مقاله Accounting
- ترجمه مقاله Accounting
- مقاله حسابداری
- ترجمه مقاله حسابداری