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Does charismatic client leadership constrain auditor objectivity?
Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.
Mittuniversitetet, Fakulteten för humanvetenskap, Avdelningen för ekonomivetenskap och juridik.ORCID-id: 0000-0001-5731-0489
2017 (engelsk)Inngår i: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 29, nr 1, s. 103-118Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

This study examines whether charismatic client leadership constrains the objectivity of auditor judgment. Previous accounting research has found that auditors who identify with their clients suffer from objectivity impairment because they agree with their clients more than do other auditors. Related to this, leadership research claims that followers’ identification with a collective makes them susceptible to charismatic leader influence. Based on leadership theory, we anticipate that auditor objectivity may be constrained when leadership is perceived as charismatic, even disregarding the fact that the auditor is not a member of the client’s organization. A cross-sectional design was used and responses from Swedish auditors were analyzed statistically. The findings indicate that perceived charismatic leadership is associated with constrained auditor objectivity.

sted, utgiver, år, opplag, sider
2017. Vol. 29, nr 1, s. 103-118
Emneord [en]
Auditing, Auditor objectivity, Charismatic client leadership, Client identification
HSV kategori
Identifikatorer
URN: urn:nbn:se:miun:diva-30663DOI: 10.2308/bria-51496Scopus ID: 2-s2.0-85016520423OAI: oai:DiVA.org:miun-30663DiVA, id: diva2:1091380
Tilgjengelig fra: 2017-04-26 Laget: 2017-04-26 Sist oppdatert: 2017-11-29bibliografisk kontrollert

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Svanberg, JanÖhman, Peter

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