بررسی تاثیر توانایی رهبری بر کیفیت حسابرسی با در نظر گرفتن تنوع رهبری حسابرسان

از آنجایی که کار در حرفه‎‌ی حسابرسی، یک کار تیمی و گروهی است توانایی رهبری تیم‌های حسابرسی توسط شرکاء و مدیران به منظور بهبود کیفیت حسابرسی موثر است. همچنین طبق نظریه تنوع نیروی کار، فرهنگ تنوع رهبران از منظر ترکیب ویژگی‌های مختلف همچون سن، تجربه و نژاد، نقش بسزایی در افزایش کیفیت حسابرسی دارد. از این رو هدف این پژوهش بررسی تاثیر توانایی رهبری حسابرسان بر کیفیت حسابرسی با در نظر گرفتن تنوع رهبری حسابرسان می‌باشد. این پژوهش از نظر هدف، کاربردی و از نظر روش گردآوری داده‌ها، توصیفی پیمایشی با مدل‌یابی معادلات ساختاری می‌باشد. جامعه آماری پژوهش حاضر کلیه شرکاء و مدیران شاغل در سازمان حسابرسی یا موسسه‌های حسابرسی خصوصی در کشور ایران طی سال 1401 هجری شمسی می‌باشد.که طبق آمار اعلامی در سایت جامعه حسابداران رسمی ایران تعداد این اعضاء 1781 نفر می‌باشند. همچنین بر اساس فرمول کوکران تعداد 316 نفر به عنوان نمونه و به روش تصادفی انتخاب شدند. برای جمع‌آوری داده‌ها از پرسشنامه استاندارد دارای 46 سوال و طیف لیکرت 5 سطحی استفاده شد. برای تجزیه و تحلیل توصیفی و استنباطی داده‌های جمع‌آوری شده و آزمون فرضیه‌ها از مدل‌یابی معادلات ساختاری (sem) به روش حداقل مربعات جزئی (pls) با نرم‌افزارهای spss 26 و smart pls استفاده شده است. پس از انجام آزمون‌های اعتبارسنجی، نتایج آزمون فرضیه‌ها حاکی از آن است که توانایی رهبری حسابرس بر کیفیت حسابرسی اثر مثبت و معناداری دارد. همچنین تنوع رهبری حسابرسان در محیط کار اثر توانایی رهبری بر کیفیت حسابرسی را تعدیل و افزایش می‌دهد.

investigating the impact of leadership ability on audit quality considering the diversity of auditors' leadership

background and purpose: undoubtedly, the position of the auditing profession and its significance within society have been established. recent studies have focused more on thecompetencies and independence of auditors in institutions despite the fact that audit quality is affected by a variety of factors. moreover, since auditing is a team- and group-basedprofession, the ability of partners and managers to lead audit teams is effective in improving audit quality. by influencing and persuading team members, the leader can help the auditteam attain group and organizational objectives. numerous studies, such as mochan et al.(2022) and dong et al. (2021), demonstrate the significance of leadership ability in enhancingaudit group performance and, consequently, audit quality. furthermore, according to the theory of workforce diversity, the diverse culture of leaders in terms of combining characteristics such as age, experience, and race plays a significant role in improving audit quality. the greater this diversity is in terms of innate and acquired characteristics, the greater the audit team's ability to share ideas and solve problems through group thought and different mental models. accordingly, the research of athaval et al. (2022) and lisic et al. (2021) confirms the claims. in light of the diversity of auditors' leadership, the purpose of this studyis to investigate the effect of auditors' leadership ability on audit quality.methodology: this research is applied in terms of purpose and descriptive survey design and employs structural equation modeling for data collection. this study's statistical populationconsists of all partners and managers employed by auditing organizations or private auditing firms in iran in 1401 ah. according to statistics posted on the website of iran's officialaccountants, there are 1781 of these members. in addition, according to the cochran formula, 316 individuals were selected through random sampling. a standard questionnaire with 46questions and a 5-point likert scale was utilized for data collection. for this purpose, knechel et al.'s (2013) questionnaire was employed, comprising 16 questions (items) across fourdimensions (management and leadership, professional quality, goal and mission, and customer value). each item on a five-point likert scale (very low to very high) has a value between 1 and 5. avolio and bass's (2001) questionnaire, which consists of 20 questions (items) in four scales (ideal influence, inspirational motivation, mental persuasion, and individual considerations) and is based on a five-point likert scale (always to never), was used to evaluate leadership ability between a value of 1 to 5. in addition, the diversity of leadership can be measured using a questionnaire and a combination of 10 questions pertaining to the demographic and acquired characteristics of the auditors, such as age and education level (gender, age, height, education, the field of study, experience, tenure, the same place of study at different levels, being a partner and breed). for descriptive and inferential analysis of collected data as well as hypothesis testing, structural equation modeling (sem) employing the partial least square (pls) method with spss 26 and smart pls software was utilized.