Explaining the themes of the auditor's Ethical leadership with the quantum leadership approach

Subject Areas : Behavioral research methodology in accounting and auditing

Hosein Rafiee ¹ , azar moslemi ² , Alireza Hasan Maleki ^{3 *}

1 - Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran.
2 - Department of Accounting, Khomein Branch, Islamic Azad University, Khomein, Iran.
3 - Department of Accounting, Bandar Gaz Branch, Islamic Azad University, Bandar Gaz, Iran

Received: 2025-01-14 Accepted : 2025-07-23 Published : 2025-08-11

Keywords: AuditorEthical leadership, Quantum leadership, Theme analysis, Quantum skills, Effective.,

Abstract :

Introduction: The main goal of all audit institutions is to increase efficiency and effectiveness. Man power includes an array of people with countless needs. Quantum leadership is a style of leadership where there is trust, security, dynamic communication of learning between leaders and members, reducing vertical communication and adding to horizontal communication. In the quantum approach managers (auditor partners) need a new approach to human, processes and objects to increase performance effectiveness. Quantum leadership trans mits leaders' vision from the top down and from within the organization. In addition, the blog also draws inspiration from mutual engagement, moral leadership by personal actions, and interpersonal relationships. In this kind of leadership, accepted moral values for all such as justice, fairness, honesty and integrity are the focus and attention.

Methodology: The present study is qualitative and content analysis in terms of approach and development in terms of purpose. the statistical population includes the managers of audit and the collection and analysis of the data of this study is done through interviews with experts of audit profession of iran in the year of tax. the sampling method used in this study is target based sampling and is snow ball based. therefore, in the first step, one of the audit experts who have active professional activity and have sufficient knowledge and experience in this regard was selected as first donors. the first person was asked to introduce other participants who are eligible for the interview to participate in the research. the process of the introduction of next gen was carried out by b agging and the interview was carried out until the theoretical saturation of 1 to 15 people. our mental judgment shows the adequacy of data collection to reach the theoretical saturation. at this stage of research, the data collection tool was semi - persian in - depth interviews with experts. in this study, the presence of at least two individuals for conducting interviews separately but in parallel with each other and comparing the findings of two or more cultiv ators was used to evaluate the reliability and all the steps were done by two people.Re fresh coding a portion of the data from interviews by a second respondent: for this purpose, about 20 percent of interviews (four interviews) were given to second participants familiar with qualitative research method and aware of the subject of research and the percentage of coding agreement was calculated. this indicator shows the inter - topic agreement between two different cultiv ars.

Findings: So, after the initial publication of the interviews, the initial codes were added that after removing the repetitive concepts as well as the concept, according to the expert and 4 experts, the contents were classified into 23 basic themes and 7 organizing themes and 2 overarching themes. By converting the symbols of the id matrix relationships to zero and one in terms of the following rules, we can achieve the matrix. these rules are as follows: a) If the house (i, j) has symbol v in the cultiv ator matrix, the relevant house takes number 1 in the achievement matrix and its resident house (j, i) takes zero number. b) If the house (i, j) is den oted as a in the wag ering matrix, the related house takes a zero number in the achievement matrix and the wag ering house (j, i) takes a number 1. A) If the house (i, j) is given the symbol X in the cultiv ator matrix, the corresponding house takes the number 1 in the achievement matrix and its resident house (j, i) takes the number 1. d) if the house (i, j) is given the symbol O in the cultiv ator matrix, the related house takes zero number in the achievement matrix and its cultiv ator house (j, i) takes zero number too. After the initial matrices of access are obtained, internal consistency must be established. For example, if variable 1 leads to variable 2, and variable 2 leads to variable 3, then variable 1 should lead to variable 3, and if this is not the case in the access matrix, the modified matrix and the missing relationships should be replaced. The final matrix of corrections is shown with * 1. this relationship was calculated for all factors separately and where there was a need for modification, this modification was applied manually. If all the factors were related to the same level, the model is single - level, otherwise we would have to go to the next level. At the next level their factors and numbers are eliminated. For example, if the first factor is level 1, in the next step this factor is removed and the number 1 is removed from the input and output sets.

Conclusion: The findings of this study rely on the views of relatively limited individuals of Taiwan that this failure can bring with it the theoretical gener aliz ability of the research findings. this research has been done by relying on dog / dog walking and development of auditor leadership model with quantum leadership approach and the nature of the content of its methodology imposes limitations on the statistical gener aliz ability of its results. this research gener alizes a set of specific results to a number of broader theories (and not to more specific conditions and situations). the survey and assay of selected cultiv ator is more accurate. The variables must be examined with more documentation or require more in - depth studies, but the research relies on semi - expert interviews that can throw the validity of analyses into doubt.

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