بررسی اثر رهبری دگرگون‌ساز صاحبکار بر قضاوت حسابرس و نقش میانجی آشنایی با صاحبکار

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکترای حسابداری دانشگاه شهید باهنر کرمان

2 استادگروه حسابداری دانشگاه شهید باهنر کرمان

3 دانشیار گروه حسابداری دانشگاه شهید باهنر کرمان

چکیده

پژوهشگران به‌ تازگی اثر عوامل غیرمالی بر قضاوت حسابرسان را به‌طور ویژه مورد توجه قرار داده‌اند. یکی از عوامل غیرمالی مهم که می‌تواند بر قضاوت عینی حسابرسان اثر منفی بگذارد، رهبری دگرگون‌ساز صاحبکار است؛ هدف اصلی پژوهش حاضر نیز بررسی اثر رهبری دگرگون‌ساز صاحبکار بر عینیت در قضاوت حسابرس است. جامعه آماری این پژوهش حسابرسان حرفه‌ای شاغل در مؤسسات حسابرسی معتمد بورس بودند. در این پژوهش، 163 حسابرس حرفه‌ای عضو مؤسسات حسابرسی معتمد بورس در سال‌های 1396 و 1397 به عنوان نمونه آماری انتخاب شدند. داده‌ها با ابزار پرسش‌نامه جمع‌آوری شدند و با استفاده از نرم‌افزار AMOS مورد تجزیه و تحلیل قرار گرفتند. یافته‌های پژوهش نشان داد که با استفاده از مدل‌سازی معادلات ساختاری در سطح اطمینان 95 درصد، بین رهبری دگرگون‌ساز صاحبکار و عینیت در قضاوت حسابرس رابطه منفی و معنادار وجود دارد و اثر رهبری دگرگون‌ساز صاحبکار بر قضاوت حسابرس تا حدی از طریق آشنایی (هویت‌یابی) حسابرس با صاحبکار صورت می‌گیرد؛ بر این اساس، رهبری دگرگون‌ساز صاحبکار بر آشنایی حسابرس با صاحبکار و آشنایی حسابرس با صاحبکار بر موافقت حسابرس با رویه‌های موردنظر صاحبکار تأثیر مثبت دارد. هم‌چنین، نتایج پژوهش نشان داد که دوره تصدی حسابرس، اهمیت صاحبکار و تصویر صاحبکار بر آشنایی حسابرس با صاحبکار تأثیر مثبت دارند. علاوه بر این، دوره تصدی مؤسسه حسابرسی بر متغیر میزان موافقت حسابرس با رویه‌های موردنظر صاحبکار تأثیر مثبت دارد.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating the Effect of Transformational Client Leadership on Auditor’s Judgment and the Mediating Role of Client Identification

نویسندگان [English]

  • Behrooz Badpa 1
  • Omid Pourheidari 2
  • Ahmad khodamipour 3
1 Ph.D Candidate of Accounting, Shahid Baonar University, Kerman, Iran.
2 Full Professor of Accounting in the Department of Accounting, Shahid Bahonar University, Kerman, Iran.
3 Associate Professor of Accounting in the Department of Accounting, Shahid Bahonar University, Kerman, Iran.
چکیده [English]

Researchers have recently focused on the effects of non-financial factors on auditors’ judgment. One of the important non-financial factors having a negative impact on auditors’ objectivity is transformational client leadership. The main purpose of this research was to examine the effect of transformational client leadership on objectivity in auditors’ judgment. The statistical population of this study included professional auditors working in trusted audit institutions of the Stock Exchange. The statistical sample in this study consisted of 163 independent auditors as members of trusted audit institutions of the Stock Exchange in 2017-2018. The data were collected via a questionnaire and then analyzed using AMOS software. The findings of this study reveal a significant and negative relationship between transformational client leadership and objectivity in auditor’s judgment and the impact of transformational client leadership on auditor’s objectivity is also partly mediated by client identification, using Structural Equation Modeling at 95% confidence level. Accordingly, transformational client leadership has a positive effect on client identification, and client identification also positively influences auditor’s client acquiescence. Furthermore, the results of the research show that auditor tenure with client, client importance, and client image have a positive impact on client identification. In addition, firm tenure with client has a positive effect on the variable of auditor’s client acquiescence.
1- Introduction
Researchers have recently focused on the effects of non-financial factors on auditors’ judgment. One of the important non-financial factors having a negative impact on auditors’ objectivity is transformational client leadership. Client identification is also established following a close relationship between auditors and clients. Studies have suggested that auditors tend to identify with their client firms; therefore, social identity theory framework has been applied in such investigations and it has been concluded that client identification impairs auditor objectivity (Svanberg, Ohman, & Neidermeyer, 2017). The main purpose of this research was to examine the effect of transformational client leadership on objectivity in auditors’ judgment and to clarify the mediating role of auditor identification with client.
 
2- Research Hypothesis
According to social identity theory and given the results of some studies by Bamber and Iyer (2007), LeBoeuf, Shafir, and Bayuk (2010), and Svanberg, Ohman, and Neidermeyer (2017); identification overshadows the effect of transformational leadership on followers’ behaviors and it is also considered as a mediator in this respect. In the auditing context, it is expected that clients practicing transformational leadership will be able to influence auditors in such a way that objectivity in auditors’ judgment is impaired. It is also expected that the given effect be mediated by auditor’s client identification.
Main research hypothesis: Transformational client leadership has a negative effect on auditor objectivity.
H1: Transformational client leadership has a positive effect on auditor identification with client.
H2: Auditor tenure with client has a positive effect on auditor’s client identification.
H3: Client importance has a positive effect on auditor’s client identification.
H4: Client image has a positive effect on auditor’s client identification.
H5: Auditor’s client identification has a positive effect on auditor’s client acquiescence.
H6: Transformational client leadership has a positive effect on auditor’s client acquiescence.
H7: Effect of transformational client leadership on auditor’s client acquiescence is mediated by auditor’s client identification.
H8: Firm tenure with client has an effect on auditor’s client acquiescence.
H9: Auditor experience has a negative effect on auditor’s client acquiescence.
H10: Auditor’s professional identification has a negative effect on auditor’s client acquiescence.
 
3- Methods
The statistical population of this study included professional auditors working in trusted audit institutions of the Stock Exchange. To this end, more than 350 questionnaires were distributed and a total number of 167 questionnaires were collected, of which, 163 questionnaires could be used for analysis. Therefore, the statistical sample in this study consisted of 163 independent auditors as members of trusted audit institutions of the Stock Exchange in 2018. The data were collected via a questionnaire and then analyzed using AMOS software. To examine the effect of transformational client leadership on auditors’ judgment and the mediating role of auditor’s client identification, a questionnaire was designed comprising items concerning demographic information (age and gender), auditor experience, auditor tenure, client importance, and firm tenure with client. Moreover, Multifactor Leadership Questionnaire was used to measure transformational client leadership and 20 items were raised about the chief financial officer of the largest client firm. To measure client image, 3 items were addressed. In order to measure auditors’ objectivity in their initial judgment, a fundamental question was presented and then a scenario was designed for auditor-client conflicts over disclosure or non-disclosure of an unrecorded liability that is important in an auditor’s opinion and a client strongly disagrees with. To measure auditor’s client identification as well as auditor’s professional identification, Organizational Identification Scale (Mael & Ashforth, 1992) and the studies by Bamber and Iyer (2007) and Svanberg, Ohman, and Neidermeyer (2017) were utilized. For each of these two variables, 5 items had been raised. After ensuring the validity and the reliability of the research instrument, the questionnaire data were analyzed and correspondingly Structural Equation Modeling was used to test the research hypotheses.
 
4- Results
The findings of this study reveal a significant and negative relationship between transformational client leadership and objectivity in auditor’s judgment and the impact of transformational client leadership on auditor’s objectivity is also partly mediated by client identification, using Structural Equation Modeling at 95% confidence level. Accordingly, transformational client leadership has a positive effect on client identification, and client identification also positively influences auditor’s client acquiescence. Furthermore, the results of the research show that auditor tenure with client, client importance, and client image have a positive impact on client identification. In addition, firm tenure with client has a positive effect on the variable of auditor’s client acquiescence.
 
5- Discussion and Conclusion
The present study focused on the effects of non-financial factors on auditors’ judgment. It was concluded that auditor-client relationships can be a potential threat to neutral judgment. One of the other non-financial factors affecting auditor’s judgment through close relationships (auditor’s client identification) is transformational client leadership. The results of this study demonstrate that the mean score of transformational client leadership is just above the scale midpoint indicating that the average auditors do perceive the chief financial officer of the largest client firm as a transformational leader. However, the mean score of auditor’s objectivity (auditor’s client acquiescence) which was lower than average scale midpoint represents conservative attitudes among auditors and against a client-favorable position.
The results of this study, using Structural Equation Modeling analysis results, show that transformational client leadership has a significant and positive effect on auditor’s client identification; moreover, transformational client leadership has a significant and positive impact on auditor’s client acquiescence. To examine the seventh hypothesis of this study, the Structural Equation Modeling results indicate that the effect of transformational client leadership on the variable of auditor’s client acquiescence is fulfilled through auditor’s client identification; therefore, auditor’s client identification is considered as a mediator variable.
 

کلیدواژه‌ها [English]

  • Transformational Client Leadership
  • Auditor Objectivity
  • Client Identification
  • Structural Equation Modeling
  • Auditor’s Client Acquiescence

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  • تاریخ دریافت: 29 بهمن 1397
  • تاریخ بازنگری: 22 خرداد 1398
  • تاریخ پذیرش: 19 تیر 1398

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