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:: Volume 7, Issue 13 (9-2022) ::
aapc 2022, 7(13): 76-116 Back to browse issues page
The Effect of Ethical Leadership on Coordination, Cohesion and Conflict Among Audit Team Members
Reza Zamani1 , Mahmoud Lari Dashtbayaz 2, Reza Hesarzadeh3
1- PhD student in accounting, faculty of economics and administrative sciences, Ferdowsi University Of Mashhad, Mashhad, Iran(reza.zamani@mail.um.ac.ir)
2- Associate Professor of Accounting, faculty of economics and administrative sciences, Ferdowsi University of Mashhad, Mashhad, Iran(Corresponding Author) , m.lari@um.ac.ir
3- Associate Professor of Accounting, faculty of economics and administrative sciences, Ferdowsi University of Mashhad, Mashhad, Iran(hesarzadeh@um.ac.ir)
Abstract:   (2284 Views)
Coordination, cohesion and conflict between team members as the quality of social interactions can have a significant impact on team performance. Therefore, the purpose of the present study is to investigate the effect of ethical leadership on coordination, cohesion and conflict between members of the independent auditors team. In this regard, the data of 181 employees of private auditing institutions, members of the Certified Public Accountants Society of Iran, were collected through questionnaires in 2021-2022 and analyzed using structural equation modeling with partial least squares approach and SPSS and SMART PLS software. The results of the research show that the ethical leadership of the manager and supervisor has a positive and significant effect on the coordination and coherence between the members of the audit team and reduces the conflict between them. The findings of the research improve our understanding of the role of ethical leadership in order to improve team performance and consequently audit quality, which makes this issue a unique focus for applying the management and employment policies of audit institutions and a basis for specifying audit quality criteria for legislative institutions. (for example, the society of official accountants of Iran) provides.
 
Keywords: Ethical Leadership, Coordination, Cohesion and Conflict of the team, audit.
Full-Text [PDF 361 kb]   (1122 Downloads)    
Type of Study: Applicable | Subject: Special
Received: 2022/07/31 | Accepted: 2022/09/22 | Published: 2022/09/22
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zamani R, Lari Dashtbayaz M, Hesarzadeh R. The Effect of Ethical Leadership on Coordination, Cohesion and Conflict Among Audit Team Members. aapc 2022; 7 (13) :76-116
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Volume 7, Issue 13 (9-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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