Exploring the Relationship Between Ethical Leadership and Audit Quality in Accounting Firms
Posted: Dec 27, 2018
Abstract
The intersection of ethical leadership and audit quality represents a critical nexus in the accounting profession, yet one that remains inadequately understood through conventional analytical frameworks. While numerous studies have acknowledged the importance of ethical conduct in auditing, the precise mechanisms through which leadership ethics translate into measurable audit quality outcomes remain elusive. This research addresses this gap by introducing an innovative methodological approach that transcends traditional survey-based assessments and linear regression models. Our investigation is grounded in the recognition that the relationship between ethical leadership and audit quality is inherently complex, non-linear, and context-dependent, requiring sophisticated analytical tools capable of capturing these multidimensional dynamics. Contemporary accounting firms operate in an increasingly complex regulatory environment where ethical lapses can have catastrophic consequences for both the firm and the broader financial ecosystem.
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