Leadership style, knowledge sharing and audit quality

Ali Hassanzadeh Mohassel, Reza Hesarzadeh and Mohammad Ali Bagherpour Velashani

European Journal of Management and Business Economics, 2023, vol. 33, issue 3, 306-323

Abstract: 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. 研究目的 - 本文探討審計公司內的領導風格會如何影響審計質量; 本文亦進一步探索、在領導風格與審計質量的關聯上、知識共享所扮演的調節角色。 研究設計/方法/理念 - 本文旨在研究透過知識共享、轉型領導風格和僕人式領導風格會如何影響審計質量。數據取自396名伊朗外聘審計員，方法是透過一份調查問卷而進行的。 研究結果 - 研究結果顯示、轉型領導風格和僕人式領導風格兩者均會透過知識共享、影響著審計質量，而且，這影響是頗為顯著的。就影響的程度而言，轉型領導風格的影響則較僕人式領導風格的更為強烈。 研究的原創性/價值 - 在研究審計質量的文獻裡，學者對領導風格和知識共享這兩個課題均沒多大關注。本文建立了一個簡約模型，去顯示領導風格如何能改善審計質量，以及知識共享如何能增強領導風格對審計質量的影響。研究結果給予我們重要的啟示，尤對審計行業而言。

Keywords: Transformational leadership; Servant leadership; Knowledge sharing; Audit quality; 轉型領導; 僕人式領導; 知識共享; 審計質量 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ejmbep:ejmbe-08-2022-0250

DOI: 10.1108/EJMBE-08-2022-0250

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