Abstract
PurposeThis 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/approachThe 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.FindingsThe 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/valueIn 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.
Subject
Organizational Behavior and Human Resource Management,Strategy and Management,Business and International Management,Marketing,Tourism, Leisure and Hospitality Management,Finance,General Earth and Planetary Sciences,General Environmental Science
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