European Journal of Management and Business Economics, Volume (33), No (3), Year (2023-5) , Pages (306-323)

Title : ( Leadership style, knowledge sharing and audit quality )

Authors: Ali Mohassel , Reza Hesarzadeh , Mohammad Ali Bagherpour Velashani ,

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Abstract

Purpose – This paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship between leadership style and audit quality. Design/methodology/approach – The present paper studies the effects of transformational and servant leadership styles on audit quality through knowledge sharing. Data are collected from 396 Iranian external auditors via a questionnaire. Findings – The results show that both transformational and servant leadership style significantly influence audit quality through knowledge sharing. Moreover, the impact of transformational leadership style is stronger than the impact of servant leadership style. Originality/value – In audit quality literature, little attention has been devoted to both leadership style and knowledge sharing. This paper develops a parsimonious model which shows how leadership style improves audit quality, and how knowledge sharing strengthens the impact of leadership style on audit quality. The results have important implications particularly for audit industry.

Keywords

, Transformational leadership, Servant leadership, Knowledge sharing, Audit quality
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@article{paperid:1095410,
author = {Mohassel, Ali and Hesarzadeh, Reza and Bagherpour Velashani, Mohammad Ali},
title = {Leadership style, knowledge sharing and audit quality},
journal = {European Journal of Management and Business Economics},
year = {2023},
volume = {33},
number = {3},
month = {May},
issn = {2444-8451},
pages = {306--323},
numpages = {17},
keywords = {Transformational leadership; Servant leadership; Knowledge sharing; Audit quality},
}

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%0 Journal Article
%T Leadership style, knowledge sharing and audit quality
%A Mohassel, Ali
%A Hesarzadeh, Reza
%A Bagherpour Velashani, Mohammad Ali
%J European Journal of Management and Business Economics
%@ 2444-8451
%D 2023

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