The Impact of Knowledge-Oriented Leadership on the Innovation of the Audit Process and Business Model, the Atmosphere and Innovative Working Behavior of Auditors and Their Mutual Effects on the Commercialization of Audit Institutions

Khansari , Vahid; Pourzamani, Zahra

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year 16, Issue 61 (2024)

fa 2024, 16(61): 1-15

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The Impact of Knowledge-Oriented Leadership on the Innovation of the Audit Process and Business Model, the Atmosphere and Innovative Working Behavior of Auditors and Their Mutual Effects on the Commercialization of Audit Institutions

Vahid Khansari¹

, Zahra Pourzamani ^*

1- Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

Abstract: (520 Views)

The purpose of this research is the impact of knowledge-oriented leadership on the innovation of the audit process and business model, the atmosphere and innovative behavior of auditors and their mutual effects on the commercialization of audit institutions. The statistical population in this study includes working certified accountants and professional managers working in audit institutions that are members of the Certified Public Accountants Society of Iran. The sample size of 300 people was determined, selected and studied. To measure knowledge-oriented leadership, the questionnaire of Donat and Sanchez de Pablo (2015) was used, and to measure the innovation variable, the standard questionnaire of Pang, Wang, Li and Duan (2019) was used, and to measure commercialization (customer-oriented, market-oriented) and process-oriented from Broberg, Yeoman, Skag and Theodorson (2018) commercialization questionnaire was used. In checking the validity and reliability of the research tool, with confirmatory factor analysis, the general structure of the research questionnaires was subjected to content and confirmation construct validity. Cronbach's alpha and composite reliability have also been used to measure reliability. The results of the first to fourth hypothesis indicate that knowledge-oriented leadership has a positive and significant effect on the innovation of the audit process, the innovation of the business model, the innovative atmosphere, and the auditor's innovative work behavior. And the results from the fifth to eighth hypothesis also indicate that the innovation of the auditors' audit process, the innovation of the auditors' business model, the auditors' innovative atmosphere, and the auditor's innovative work behavior have an effect on the commercialization of audit institutions.

Article number: 1

Keywords: Knowledge-Oriented Leadership, Auditors' Innovation, Commercialization of Audit Institutions, Auditor's Innovative Work Behavior

Full-Text [PDF 719 kb] (72 Downloads)

Type of Study: Research | Subject: Special

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Khansari V, Pourzamani Z. The Impact of Knowledge-Oriented Leadership on the Innovation of the Audit Process and Business Model, the Atmosphere and Innovative Working Behavior of Auditors and Their Mutual Effects on the Commercialization of Audit Institutions. fa 2024; 16 (61) : 1
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