The Effect of Transformational Leadership on Judgment and Decision-Making in Auditing, Considering the Mediating Role of Auditors' Knowledge Management

Article Type:
Research/Original Article (دارای رتبه معتبر)
The aim is to investigate the impact of transformational leadership on judgment and decision-making in auditing, considering the mediating role of auditors' knowledge management. This is an applied research conducted through a descriptive survey. The statistical population included the 1300 IACPA member accountants and professional managers (CFOs/CEOs). A sample size of 297 persons was formed using Cochran formula. For data collection, a questionnaire was used. The assumed causal relationships were tested using structural equation modeling (SEM) technique performed in PLS3 software. The results of the test of research hypotheses indicate that transformational leadership has a positive and significant effect on judgment and decision making in auditing, as well as on auditors' knowledge management. And auditors' knowledge management also has a positive and significant effect on judgment and decision making in auditing, and it can be concluded that auditors' knowledge management has a mediating role in the effect of transformational leadership on judgment and decision making in auditing.
Accounting & Auditing Studies, Volume:12 Issue: 45, 2023
23 to 40  
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