hig.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
The relationship between transformational client leadership and auditor objectivity
Mittuniversitetet.ORCID iD: 0000-0002-4436-5920
Mittuniversitetet.
Department of Accounting, West Virginia University, Morgantown, West Virginia, USA.
2017 (English)In: Accounting, Auditing & Accountability Journal, ISSN 1368-0668, E-ISSN 1758-4205, Vol. 30, no 5, p. 1142-1159Article in journal (Refereed) Published
Abstract [en]

The purpose of this paper is to investigate whether transformational leadership affects auditor objectivity. Design/methodology/approach The investigation is based on a field survey of 198 practicing auditors employed by audit firms operating in Sweden. Findings This study finds that transformational client leadership negatively affects auditor objectivity and that the effect is only partially mediated by client identification. Given these results, suggesting that auditors are susceptible to influence by their clients? perceived exercise of transformational leadership, leadership theory appears relevant to the discussion of auditor objectivity in the accounting literature. Originality/value Previous accounting research has applied the social identity theory framework and found that client identification impairs auditor objectivity. However, the effect of transformational client leadership on auditor objectivity, which reflects an intense auditor-client relationship, has been neglected before this study.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2017. Vol. 30, no 5, p. 1142-1159
Keywords [en]
Auditor objectivity, Client identification, Transformational client leadership
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-25441DOI: 10.1108/AAAJ-07-2015-2119OAI: oai:DiVA.org:hig-25441DiVA, id: diva2:1151036
Available from: 2017-10-20 Created: 2017-10-20 Last updated: 2022-09-16Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full text

Authority records

Svanberg, Jan

Search in DiVA

By author/editor
Svanberg, Jan
In the same journal
Accounting, Auditing & Accountability Journal
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 344 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf