Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/325571 
Erscheinungsjahr: 
2024
Quellenangabe: 
[Journal:] European Journal of Management and Business Economics (EJM&BE) [ISSN:] 2444-8451 [Volume:] 33 [Issue:] 3 [Year:] 2024 [Pages:] 306-323
Verlag: 
Emerald, Leeds
Zusammenfassung: 
Purpose - This 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/approach - The 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. Findings - The 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/value - In 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.
Schlagwörter: 
Audit quality
Knowledge sharing
Servant leadership
Transformational leadership
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