The Effect of transformational leadership on the process of creation, transfer, application and maintenance of auditors' knowledge and their mutual effects on auditors' judgment
The aim is to explain the impact of transformational leadership on the process of creation, transfer, application and maintenance of auditors' knowledge and their mutual effects on auditors' judgment. The statistical population included IACPA member accountants and professional managers (CFOs/CEOs). Newman and Conrad (1999) questionnaire were used to measure knowledge management, Bass and Avolio (2010) questionnaire was used to measure transformational leadership, and Hart (2012) questionnaire was used to measure auditors' judgment and decision making. In examining the validity and reliability of the research tool, with confirmatory factor analysis, the general structure of the research questionnaires was subjected to content and confirmatory construct validity. Cronbach's alpha and composite reliability have also been used to measure reliability. Because these coefficients are greater than 0.7, the test has acceptable reliability. The results of the research hypothesis test indicate that transformational leadership has a positive and significant effect on the process of creation, transfer, application and maintenance of auditors' knowledge. And the process of creating, transferring, applying and maintaining auditors' knowledge also has a positive and meaningful effect on judgment and decision making in auditing. The results of this study can be used for several groups, including the legislators of the auditing profession, the auditing organization, the community of certified accountants, and auditing institutions.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.