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Does Charismatic Client Leadership Constrain Auditor Objectivity?
Mittuniversitetet.
Mittuniversitetet.
2016 (English)In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 29, no 1, 103-118 p.Article in journal (Refereed) Published
Abstract [en]

This study examines whether charismatic client leadership constrains the objectivity of auditor judgment. Previous accounting research has found that auditors who identify with their clients suffer from objectivity impairment because they agree with their clients more than do other auditors. Related to this, leadership research claims that followers' identification with a collective makes them susceptible to charismatic leader influence. Based on leadership theory, we anticipate that auditor objectivity may be constrained when leadership is perceived as charismatic, even disregarding the fact that the auditor is not a member of the client's organization. A cross-sectional design was used and responses from Swedish auditors were analyzed statistically. The findings indicate that perceived charismatic leadership is associated with constrained auditor objectivity.

Place, publisher, year, edition, pages
American Accounting Association , 2016. Vol. 29, no 1, 103-118 p.
Keyword [en]
auditing, auditor objectivity, charismatic client leadership, client identification
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-25442DOI: 10.2308/bria-51496OAI: oai:DiVA.org:hig-25442DiVA: diva2:1151041
Available from: 2017-10-20 Created: 2017-10-20 Last updated: 2017-10-20Bibliographically approved

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Svanberg, Jan
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CiteExportLink to record
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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