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The relationship between transformational client leadership and auditor objectivity
Mittuniversitetet.
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, 1142-1159 p.Article 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, 1142-1159 p.
Keyword [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: diva2:1151036
Available from: 2017-10-20 Created: 2017-10-20 Last updated: 2017-10-20Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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  • sv-SE
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  • nn-NB
  • de-DE
  • Other locale
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Output format
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  • text
  • asciidoc
  • rtf