Analysis of relationship between Ethical Leadership and Certified Public Accountants performance with the role of moderating professional ethics

The aim of this study is to identify the role of moderating professional ethics in the relationship between ethical leadership and Certified Public Accountants performance. The present study was conducted in 2017 and the statistical population of this study is all auditors employed in all auditing institutions accepted in the Iranian Association Certificate Public, of which 150 were selected by simple random sampling method.
The data of this research were collected through ethical leadership, performance and professional ethics questionnaires and analyzed in two descriptive and inferential levels. To confirm the validity of the questionnaires, the expert's opinions and confirmatory factor analysis were used. The results confirm the validity of the questionnaires. For data analysis, structural equation modeling and partial least squares algorithm (PLS) were used. The results of the test indicate confirmation of the role of moderating professional ethics on the relationship between ethical leadership and the performance of independent auditors.