The Impact of Genuine Leadership, the Moral Value of the Institute, and Employee Motivation in Auditors' Inefficient Behavior

This research has addressed the impact of genuine leadership, the ethical value of the institution, and the motivations of employees on the inefficient behavior of auditors.According to the available population size, according to the formula for determining the sample size of Cochran to increase the validity of the research, 300 questionnaires were distributed, of which 274 questionnaires were received and became the basis for statistical analysis. The return rate of the questionnaires was set at 91%. To test the hypotheses, the probability value of the model fit was used in the significance of the parameters. The suitability of the proposed model was examined by explaining the hypotheses in the standard estimation mode and the significance of the parameters using Smart PLS software. The results at the 5% error level showed that there is a significant relationship between genuine leadership and the ethical values ​​of the audit firm. There is no significant relationship between genuine leadership and inefficient auditor behavior. There is a significant relationship between genuine leadership and employee motivation. There is a significant relationship between the ethical values ​​of the institution and the inefficient behavior of the auditor. There is a significant relationship between the ethical values ​​of the institution and the motivation of employees. There is a significant relationship between employee motivation of the auditor's dysfunctional behavior. Employee motivation mediates the relationship between genuine leadership and inefficient teacher behavior. Employee motivation motivates the relationship between the ethical values ​​of the institution and the dysfunctional behavior of the teacher.