The Impact of Auditors Perception of Authentic Leadership and Ethical Organizational Culture on Reduced Audit Quality Practices


Recently, unprofessional behaviors resulted in many financial scandals and business failures. Many individuals blamed external auditors for failing to detect and report errors and fraud that led to the failures. This study examines the relationship between authentic leadership and ethical organizational culture with reduced audit quality practices. Questionnaire was distributed among all senior auditors employed in the auditing organizations and Iran Association of Certified Public Accounting. Findings of the research show that the poor authentic leadership and ethical organizational culture negatively affected audit quality practices and ethical organizational culture is affected by authentic leadership.


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Englewood Cliffs, NJ:PRENTICE Hall.ادراک حسابرسان از رهبری مورد اعتماد و فرهنگ اخلاق محور بر رفتار های کاهنده ی کیفیت حسابرسی23K.Davis&.١ - Donaldson,TFinancial Scandals -٢٣- Unprofessional practicesreduced audit quality practices-٤٥ - Daft rechardal٦ - Claudia Peus, Jenny Sarah Wesche, Bernhard Streicher, Susanne Braun &Dieter FreyAuthentic Leadership Theory-٧٨ - Avolio, Gardner, Walumbwa & Luthans٩ - Cooper, Scandura & Schriesheim١٠ - Yammarino, Dionne, Schriesheim & Dansereau١١ - Walumbwa, Avolio, Gardner, Wernsing & Petersonauthentic leadership measure of self-awareness-١٢authentic leadership measure of moral/ethical-١٣authentic leadership measure of balanced processing-١٤١٥ - authentic leadership measure of transparency١٦ - Yukl١٧ - Chan١٨ - Gardnertransformational leadership and ethical leadership-١٩٢٠ - Hofsted٢١ -organizational ethics٢٢ - organizational responsibility٢٣ - Koh Hian & Boo٢٤ - Hunt٢٥ - Kelly & Margheim٢٦ - May٢٧ - Jenkinz٢٨ - PonemonWindsor & Ashkansay-٢٩٣٠ - Satava, Caldwell & Richards٣١ - DeAngelo٣٢ - Margheim & Pany٣٣- Alderman & DeitrickAuthentic Leadership Questionnaire-٣٤corporate Ethical Values scale(CEV)-٣٥٣٦ - Schein٣٧ - Otley & Pierce٣٨ - Wyatt