تأثیر سبک رهبری مدیر حسابرسی بر اثربخشی حسابرسی داخلی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران.

2 کارشناسی ارشد، گروه حسابداری، دانشگاه شهید باهنر کرمان، کرمان، ایران.

3 کارشناسی ارشد، گروه حسابداری، واحد کرمان، دانشگاه آزاد اسلامی، کرمان، ایران.

چکیده

هدف: هدف این مقاله بررسی رابطه بین سبک رهبری (تحول‌گرا، تبادل‌گرا و آزادانه) مدیر حسابرسی داخلی و اثربخشی حسابرسی داخلی است. انتظار می‌رود سبک‌های رهبری تحول‌گرا، تبادل‌گرا و آزادانه باعث افزایش اثربخشی حسابرسی داخلی شوند.
روش: این پژوهش از نظر هدف، کاربردی و از لحاظ روش، از نوع پژوهش‌های توصیفی پیمایشی است. داده‌های پژوهش با استفاده از روش پیمایشی گردآوری شده است و حسابرسان داخلی و مدیران حسابرسی داخلی شاغل در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران، در سال ۱۳۹۹ به پرسش‌نامه پژوهش پاسخ داده‌اند. شایان ذکر است که برای تحلیل یافته‌ها، از روش معادلات ساختاری استفاده شده است. برای اندازه‌گیری متغیرهای مستقل و وابسته، از پرسش‌نامه باس و اولیون (۱۹۹۰) و لنز و همکاران (۲۰۱۷) استفاده شده است.
یافته‌ها: نتایج حاصل از آزمون فرضیه‌ها نشان داد که سبک‌های رهبری تحول‌آفرین، تبادل‌گرا و آزادانه، بر اثربخشی حسابرسی داخلی تأثیر مثبتی دارد و اثربخشی حسابرسی داخلی را افزایش می‌دهند. همچنین سبک رهبری تبادل‌گرا تأثیر بیشتری نسبت به سایر سبک‌ها (تحول‌آفرین و آزادانه) بر اثربخشی حسابرسی داخلی دارد.
نتیجه‌گیری: از یافته‌های پژوهش نتیجه می‌شود که سبک رهبری باعث افزایش اثربخشی حسابرسی داخلی می‌شود. به عبارت دیگر، مدیر حسابرسی داخلی با اداره کردن واحد حسابرسی داخلی به سبک رهبری تحول‌آفرین، تبادل‌گرا و آزادانه، باعث اثربخشی حسابرسی داخلی در انجام وظایف خود می‌شود. همچنین سبک رهبری آزادانه، نسبت به سبک رهبری تحول‌آفرین و تبادل‌گرانه، تأثیر بیشتری بر اثربخشی حسابرسی داخلی دارد.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Influence of Audit Manager's Leadership Style on Internal Audit Effectiveness

نویسندگان [English]

  • Mojtaba Safi Pour Afshar 1
  • Ahmadsadegh Soltaninejad 2
  • Ebrahim Soltani Nejad 3
1 Assistant Prof., Department of Accounting, Faculty of Management and Economics, Shahid Bahonar University, Kerman, Iran.
2 M.Sc., Department of Accounting, Shahid Bahonar University, Kerman, Iran.
3 M.Sc., Department of Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran.
چکیده [English]

Objective: The purpose of this study is to investigate the relationship between the leadership style (transformational, exchange-oriented, and free) of the internal audit manager and the effectiveness of the internal audit. It is expected that the transformational, exchange-oriented, and free leadership style increase the effectiveness of the internal audit unit i.e., the leadership styles can affect the individual, unit, and ultimately the organization's performance.
Methods: This study employs a descriptive survey research approach, collecting data through a survey method. Internal auditors and internal audit managers working in companies listed on Tehran Stock Exchange in 2020 answered the research questionnaire. The structural equation method was used to analyze the findings and also Bass and Olion (1990) and Lenz et al. (2017) questionnaires were used to measure the independent and dependent variables of the research.
Results: The hypothesis testing results indicated that transformational, exchange-oriented, and laissez-faire leadership styles positively impact internal audit effectiveness, leading to its enhancement. Therefore, "A transformational leadership style leverages the insights and ideas of the audit unit to achieve organizational goals, subsequently boosting employee motivation and morale. This, in turn, enhances employee effectiveness." When managers promote the sharing of information and experiences among internal audit employees, it results in an improvement in the knowledge, expertise, and overall performance of the internal audit unit. In addition, when managers delegate power and decision-making authority to employees, they foster independent opinions in implementing internal audit programs. This autonomy contributes to the heightened effectiveness of internal audits. Also, the free leadership style was found to have a greater impact on the effectiveness of internal audits than other styles i.e., transformational and free.
Conclusion: According to the findings, the leadership style increases the effectiveness of internal audits. In other words, the internal audit manager makes the internal audit effective in performing its duties by managing the internal audit unit in a transformative, exchange-oriented, and free leadership style. involving lower-ranking employees in decision-making significantly increases the viability of the decisions compared to when their participation is absent. In addition, When decision-making and leadership incorporate employee participation, appreciating their knowledge, ideas, and insights, while entrusting them with responsibilities, it leads to a decrease in employee resistance to change, lower conflicts, enhanced decision quality, improved interpersonal relationships, heightened job satisfaction, and ultimately, increased organizational productivity.

کلیدواژه‌ها [English]

  • Internal Audit
  • Interactive leadership
  • Transformational leadership
  • Free leadership
  • Internal audit effectiveness
  • Audit manager

مراجع

اخروی جوقان، ابوذر؛ رحیمیان، نظام‌الدین؛ قره داغی، مریم (1397). عوامل مؤثر بر اثربخشی حسابرسی داخلی از دیدگاه اعضای کمیته حسابرسی. بررسی‌های حسابداری و حسابرسی، 25(3)، 311- 326.
جعفری هرندی، رضا؛ نجفی، حبیبی (1396). تأثیر سبک رهبری بر عملکرد منابع انسانی با میانجی‌گری سکوت سازمانی. مطالعات مدیریت، 26(85)، 57-85.
حقیقت شهرستانی، مریم؛ خردیار، سینا؛ محمدی نوده، فاضل (1400). تأثیر اثربخشی حسابرسی داخلی و کیفیت گزارشگری مالی بر عدم تقارن اطلاعاتی بین مدیر و حسابرس. پیشرفت‌های حسابداری، 13(1)، 101-109.
خسروآبادی، طاهره؛ بنی مهد، بهمن؛ پورزمانی، زهرا (1400). رابطه سبک رهبری با هویت سازمانی و اثربخشی فردی در مؤسسات حسابرسی. دانش حسابداری و حسابرسی مدیریت، 40(40)، 335- 353.
فتحی عبداللهی، احمد؛ آقایی، محمدعلی (1396). بررسی اثربخشی حسابرسی داخلی در عملکرد مدیریت ریسک و کنترل سازمان‌های دولتی. مدیریت سازمان‌های دولتی، 5(3)، 81- 94.
 
References
Abdolmohammadi, M.J., Ramamoorti, S. & Sarens, G. (2013). CAE Strategic Relationships. Building Rapport with the Excutive Suite. The Institute of Internal Auditors Research Foundation (IIARF), Altamonte Springs, FL.
Al-Twaijry, A.A.M., Brierley, J.A. & Gwilliam, D.R. (2003). The development of internal audit in Saudi Arabia: an institutional theory perspective. Critical Perspectives on Accounting, 14(5), 507-531.
Alzeban, A., & Gwilliam, D. (2014). Factors affecting the internal audit effectiveness: a survey of the saudi public sector Journal of International Accounting. Auditing and Taxation, 23(2), 74-86.
Arena, M. & Azzone, G. (2009). Internal audit effectiveness: relevant drivers of auditees’
satisfaction. International Journal of Auditing, 13(1), 43-60.
Avery, G.C. (2004). Understanding Leadership: paradigms and Cases, Sage, London.
Avolio, B.J. & Bass, B.M. (2001). Developing Potential across a Full Range of Leadership: cases on Transactional and Transformational Leadership, Psychology Press, Hove.
Avolio, B.J., Howell, J.M. & Sosik, J.J. (1999b). A funny thing happened on the way to the bottom line: humor as moderator of leadership style effects. Academy of Management Journal, 42(2), 219-227.
Badara, M.S. & Saidin, S.Z. (2013). The relationship between audit experience and internal audit effectiveness in the public sector organizations. International Journal of Academic Research in Accounting, Finance and Management Sciences, 3(3), 329-339
Bass, B.M. & Avolio, B.J. (1990). Developing transformational leadership: 1992 and beyond. Journal of European Industrial Training, 14(5), 27-30.
Bass, B.M. (1985). Leadership and Performance beyond Expectations, Free Press, New York, NY.
Bass, B.M. (1991). From transactional to transformational leadership: learning to share the vision. Organizational Dynamics, 18(3), 19-31.
Bass, B.M. (1999). Two decades of research and development in transformational leadership.
European Journal of Work and Organizational Psychology, 8(1), 9-32.
Beasley, M.S. Clune, R. & Hermanson, D. (2006). The impact of enterprise risk management
on the internal audit function [Online]. available at: https://pdfs.semanticscholar.org/
(accessed 17 October 2017)
Burnaby, P.A., Abdolmohammadi, M.J., Hass, S., Melville, R., Allegrini, M., D’Onza, G., Paape, L., Sarens, G., Marias, M., Sadler, E., Fourie, H., Cooper, B.J., Leung, P. & Taylor, W.L. (2007). A Global Summary of the Common Body of Knowledge 2006, The Institute of Internal Auditors Research Foundation (IIARF), Altamonte Springs, FL.
Burns, J.M. (1978). Leadership, Harper and Row, New York, NY.
Campbell, L. (1997). The Sapir-Whorf hypothesis. Retrieved from http://venus.va.com.au/ suggestion/ sapir.htm
Casida, J. & Parker, J. (2011). Staff nurse perceptions of nurse manager leadership styles and
outcomes. Journal of Nursing Management, 19(4), 478-486.
Coetzee, P. & Lubbe, D. (2013). Improving the efficiency and effectiveness of risk-based internal audit engagements. International Journal of Auditing, 18(2), 115-125
Cohen, A. & Sayag, G. (2010). The effectiveness of internal auditing: an empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296-307.
D’Onza, G., Selim, G., Melville, R. & Allegrini, M. (2015). A study on internal auditor
perceptions of the function ability to add value. International Journal of Auditing, 19(3), 182-194.
Dal Mas, L. O., Barac, K. (2018). The influence of the chief audit executive’s leadership style on factors related to internal audit effectiveness. Managerial Auditing Journal, 33(8-9), 807-835.
DiMaggio, P.J. & Powell, W.W. (1983). The iron cage revisited: institutional isomorphism and
collective rationality in organizational fields. American Sociological Review, 48(2), 147-160.
Dittenhofer, M.A., Ramamoorti, S., Ziegenfuss, D.E. & Evans, R.L. (2011). Behavioral Dimensions of Internal Auditing: an Exploratory Survey of Internal Auditors. Institute of Internal Auditors Research Foundation (IIARF), Altamonte Springs, FL
Eagly, A.H., Johannesen-Schmidt, M.C. & Van Engen, M.L. (2003). Transformational, transactional, and laissez-faire leadership styles: a Meta-analysis comparing women and men. Psychological Bulletin, 129(4), 569-591.
Elenkov, D.S. (2002). Effects of leadership on organizational performance in Russian companies. Journal of Business Research, 55(6), 467-480.
Elmghaamez, I.K. & Ntim, C.G. (2016). Assessing the effectiveness of internal governance controls: the case of internal auditors skills and challenges in Libya. Corporate Ownership and Control Journal, 13(2), 46-58.
Endaya, K.A. & Hanefah, M.M. (2016). Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management. Journal of Economic and Administrative Sciences, 32(2), 160-176.
Fathi Abdollahi, A., & Aghaei, M. A. (2017). Survey of internal audit effectiveness in public sector risk management and control function. Public Organizations Management, 5(3), 81-94. (in Persian)
Haghighat Shahrestani, M., Kheradyar, S., & Mohammadi Nodeh, F. (2021). The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor. Journal of Accounting Advances, 13(1), 101-129. doi: 10.22099/jaa.2021.39455.2086 (in Persian)
Halimah, A. N., Othman, R., Othman, R. & Jusoff, K. (2017). The effectiveness of internal audit in Malaysian public sector. Journal of Modern Accounting and Auditing, 5(9), 53-65.
Hargis, M.B., Watt, J.D. & Piotrowski, C. (2011). Developing leaders: examining the role of
transactional and transformational leadership across business contexts. Organization
Development Journal, 29(3), 51-66.
Hoos, F., Kochetova-Kozloski, N. & d’Arcy, A.C. (2015). The importance of the chief audit executive’s communication: experimental evidence on internal auditors’ judgments in a “two masters setting. International Journal of Auditing, 19(3), 166-181.
Huang, X., Iun, J., Liu, A. & Gong, Y. (2010). Does participative leadership enhance work
performance by inducing empowerment or trust? The differential effects on managerial and nonmanagerial subordinates. Journal of Organizational Behavior, 31(1), 122-143.
IIA (2016). International standards for the professional practice of internal auditing. [Online], available at: https://na.theiia.org/standards-guidance/mandatoryguidance/Pages/ Standards.aspx (accessed 18 April 2017).
Jafariharandy, R., & Najafi, H. (2017). The Impact of Leadership Style on Human Resources Performance in Organization Mediated by Organizational Silence. Management Studies in Development and Evolution, 26(85), 57-85. doi: 10.22054/jmsd.2017.8220 (in Persian)
Jing, F.F. & Avery, G.C. (2008). Missing links in understanding the relationship between leadership and organizational performance. International Business and Economics Research Journal, 7(5), 67-78.
Judge, T.A. & Piccolo, R.F. (2004). Transformational and transactional leadership: a meta-analytic test of their relative validity. Journal of Applied Psychology, 89(5), 755-768
Judge, T.A. & Piccolo, R.F. (2004). Transformational and transactional leadership: a meta-analytic test of their relative validity. Journal of Applied Psychology, 89(5), 755-768.
Karagiorgos, T., Giovanis, N. & Drogalas, G. (2011). Evaluation of the effectiveness of internal audit in greek hotel business. International Journal of Economic Sciences and Applied Research, 4(1), 19-34.
Khosroabadi, T., Banimahd, B., & pourzamani, Z. (2021). The Relationship between Leadership Style and Organizational Identity and Individual Effectiveness in Audit Institutions (A Comparative Study of Audit Institutions in the Public and Private Sector). Journal of Management Accounting and Auditing Knowledge, 10(40), 335-353. (in Persian)
Skogstad, A., Hetland, J., Glasø, L. & Einarsen, S. (2014). Is avoidant leadership a root cause of
subordinate stress? longitudinal relationships between laissez-faire leadership and role
ambiguity. Work and Stress, 28(4), 323-341.
Lenz, R. & Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30(1), 5-33.
Lenz, R. & Sarens, G. (2012). Reflections on the internal auditing profession: what might have gone wrong? Managerial Auditing Journal, 27(6), 532-549.
Lenz, R., Sarens, G. & Hoos, F. (2017). Internal audit effectiveness: multiple case study research involving chief audit executives and senior management. The EDP Audit Control and Security Newsletter (EDPACS), 55(1), 1-17.
McGrath, G. R & MacMillan, I. C (2000). Entrepreneurial Mindset: Strategies for Continuously
Creating Opportunity in an Age of Uncertainty. Harvard Business School Press Books.
Menon, E.M. (2014). The relationship between transformational leadership, perceived leader effectiveness and teachers’ job satisfaction. Journal of Educational Administration, 52(4), 509-528.
Mihret, D.G. & Woldeyohannis, G.Z. (2008). Value-added role of internal audit: an Ethiopian case study. Managerial Auditing Journal, 23(6), 567-595.
Mihret, G. & Yismaw, W. (2007). Internal audit effectiveness: an ethiopian public sector case study. Managerial Auditing Journal, 22(5), 470-484.
Odumeru, J.A. & Ifeanyi, G.O. (2013). Transformational vs. transactional leadesrhip theories:
evidence in literature. International Review of Management and Business Research, 2(2), 355-361.
Okhravi Joghan, A., Rahimian, N., & GharehDaghi, M. (2018). Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members. Accounting and Auditing Review, 25(3), 311-326. doi: 10.22059/acctgrev.2018.246549.1007759 (in Persian)
Pinfield, L. T. (1986). A Field Evaluation of Perspectives on Organizational Decision Making. Administrative Science Quarterly, 31(3), 365-88.
Rittenberg, L.E. & Anderson, R.J. (2006). A strategic player. Journal of Accountancy, 202(1), 51-54.
Lam, S. & O’Higgins, E. (2012). Enhancing employee outcomes: The interrelated influences of managers' emotional intelligence and leadership style. Leadership &
Organization Development Journal, 33(2), 149-174.
Sarens, G. & De Beelde, I. (2006). The relationship between internal audit and senior
management: a qualitative analysis of expectations. International Journal of Auditing,
10(3), 219-241.
Sarens, G., Abdolmohammadi, M.J. & Lenz, R. (2012). Factors associated with the internal audit function’s role in corporate governance. Journal of Applied Accounting Research, 13(2), 191-204.
Soh, D.S.B. & Martinov-Bennie, N. (2011). The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation. Managerial Auditing Journal, 26(7), 605-622.
Spinelli, R.J. (2006). The applicability of bass’s model of transformational, transactional, and laissez-faire leadership in the hospital administrative environment. Hospital Topics, 84(2), 11-19.
Obiwuru, T.C., Okwu, A.T., Akpa, V.O. & Nwankwere, I.A. (2011). Effects of leadership style on organizational performance: a survey of selected small scale enterprises in ikosi-ketu council development area of Lagos state, Nigeria. Australian Journal of Business and Management Research, 1(7), 100-111.
Van Gansberghe, C.N. (2005). Internal auditing in the public sector: a consultative forum in Nairobi, Kenya, shores up best practices for government audit professionals in developing nations. Internal Auditor, 62(4), 69-74.
Vinger, G. & Cilliers, F. (2006). Effective transformational leadership behaviours for managing
change. SA Journal of Human Resource Management, 4(2), 1-9.
Wang, G., Oh, I., Courtright, S.H. & Colbert, A.E. (2011). Transformational Leadership and
Performance across Criteria and Levels: a Meta-Analytic Review of 25 Years of Research, Group and Organization Management, 36(2), 223-270.
Woodbine, G.B. (2010). Leadership Styles and the Moral Choice of Internal Auditors. Electronic Journal of Business Ethics and Organization Studies, 15(1), 28-35.
Yammarino, F.J., Dionne, S.D., Chun, J.U. & Dansereau, F. (2005). Leadership and levels of analysis: a state-of-the-science review. The Leadership Quarterly, 16(6), 879-919.
Zeb, A., Saeed, G., Rehman, S., Ullah, H., & Rabi, F. (2015). Transformational and Transactional Leadership Styles and its Impact on the Performance of the Public Sector Organizations in Pakistan. Abasyn Journal of Social Sciences, 8(1), 37-47.
بررسی‏‌های حسابداری و حسابرسی
دوره 30، شماره 2
1402
صفحه 291-313

فایل ها

هم رسانی

ارجاع به این مقاله

آمار