نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان، اصفهان، ایران.
2 گروه حسابداری، دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان، اصفهان، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Behavioral reactions of subordinate auditors as a result of the team-oriented nature of the audit supervisor can affect audit quality. The present study aims to identify challenges, provide guidelines, and improve audit quality by examining the reactions of subordinate auditors to the team-oriented nature of the audit supervisor. The statistical population of this study is auditors working in audit organizations and audit institutions. The required data was collected from 198 auditors by means of a questionnaire in 2025. The data analysis method is structural equation modeling using SmartPLSS software. The findings showed that the team-oriented nature of the audit supervisor has a positive and significant effect on the subordinate auditor's attitude towards the coaching relationship, knowledge sharing, and the willingness to raise audit issues by the subordinate auditor, leading to positive behavioral reactions from subordinate auditors and increasing audit quality. As a result, leadership styles, the management style of audit supervisors and communications between auditors affect audit quality. This research is valuable from a behavioral and communication perspective in auditing firms and contributes to the literature on supervisor-subordinate communication.
کلیدواژهها [English]
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