miun.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Does charismatic client leadership constrain auditor objectivity?
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2017 (English)In: Behavioral Research in Accounting, ISSN 1050-4753, E-ISSN 1558-8009, Vol. 29, no 1, 103-118 p.Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2017. Vol. 29, no 1, 103-118 p.
Keyword [en]
Auditing, Auditor objectivity, Charismatic client leadership, Client identification
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:miun:diva-30663DOI: 10.2308/bria-51496ScopusID: 2-s2.0-85016520423OAI: oai:DiVA.org:miun-30663DiVA: diva2:1091380
Available from: 2017-04-26 Created: 2017-04-26 Last updated: 2017-04-26Bibliographically approved

Open Access in DiVA

No full text

Other links

Publisher's full textScopus

Search in DiVA

By author/editor
Svanberg, JanÖhman, Peter
By organisation
Department of Business, Economics and Law
In the same journal
Behavioral Research in Accounting
Social Sciences

Search outside of DiVA

GoogleGoogle Scholar

Altmetric score

Total: 71 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf