Examining the mediating role of auditors' organizational innovation in the effect of knowledge-oriented leadership on the commercialization of audit institutions
Examining the mediating role of auditors' organizational innovation in the effect of knowledge-oriented leadership on the commercialization of audit institutions
Subject Areas : Management Accounting
Vahid Khansari
1
,
زهرا پورزمانی
2
1 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran (Correspond author)
Keywords: organizational innovation of auditors, knowledge-oriented leadership, commercialization, audit institutions,
Abstract :
The aim is to investigate the mediating role of auditors' organizational innovation in the impact of knowledge-oriented leadership on the commercialization of audit institutions. This research is applied in terms of its purpose and descriptive-survey according to the method of data collection. The statistical community, certified accountants and professional managers in audit institutions are members of the certified accountant community of Iran. Their number is equal to 1365 people. The sample size was determined using Cochran's formula of 300 people and the samples were selected and studied using stratified random sampling method. To measure knowledge-oriented leadership, the questionnaire of Donat and Sanchez de Pablo (2015) and to measure the organizational innovation variable of auditors, the standard questionnaire of Pang et al.(2019) was used from the commercialization questionnaire of Broberg et al. (2018) The software used for data analysis is SPSS22 and Smart PLS4. The results of the research hypothesis test indicate that knowledge-oriented leadership has a positive and significant effect on the commercialization of audit institutions and the organizational innovation of auditors. And auditors' organizational innovation also has a positive and significant effect on the commercialization of audit institutions. And the organizational innovation of auditors has a mediating role in the effect of knowledge-oriented leadership on the commercialization of audit institutions. 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.
