The Effect of Ethical Leadership on Coordination, Cohesion and Conflict Among Audit Team Members

Coordination, cohesion and conflict between team members as the quality of social interactions can have a significant impact on team performance. Therefore, the purpose of the present study is to investigate the effect of ethical leadership on coordination, cohesion and conflict between members of the independent auditors team. In this regard, the data of 181 employees of private auditing institutions, members of the Certified Public Accountants Society of Iran, were collected through questionnaires in 2021-2022 and analyzed using structural equation modeling with partial least squares approach and SPSS and SMART PLS software. The results of the research show that the ethical leadership of the manager and supervisor has a positive and significant effect on the coordination and coherence between the members of the audit team and reduces the conflict between them. The findings of the research improve our understanding of the role of ethical leadership in order to improve team performance and consequently audit quality, which makes this issue a unique focus for applying the management and employment policies of audit institutions and a basis for specifying audit quality criteria for legislative institutions. (for example, the society of official accountants of Iran) provides.