The influence of the chief audit executive’s leadership style on factors related to internal audit effectiveness

2018 ◽  
Vol 33 (8/9) ◽  
pp. 807-835 ◽  
Author(s):  
Luciano Oreste Dal Mas ◽  
Karin Barac
Keyword(s):  
Leadership Development ◽  
Leadership Styles ◽  
Leadership Style ◽  
Internal Audit ◽  
Research Area ◽  
Content Type ◽  
Internal Auditors ◽  
Transactional Leaders ◽  
Laissez Faire ◽  
Training Programmes

Purpose The purpose of this paper is to investigate the relationship between the leadership style of a chief audit executive (CAE) and the perceived effectiveness of the internal auditing (IA) function that he/she leads. Perceived IA effectiveness is based on identified attributes in the literature influencing IA effectiveness. The aim of this paper is thus to expand the IA effectiveness debate by adding individual differences in CAEs’ leadership styles as a research focus. Design/methodology/approach A quantitative approach is followed. A survey was conducted on a sample of 58 IA students enrolled in a master’s degree programme at a South African university; all students hold senior positions in IA. Findings The study confirms that the CAE leadership style significantly influences the identified attributes of perceived IA effectiveness. It further shows that the traditional conceptualisation of leadership (as transformational, transactional and/or laissez-faire) might not be appropriate for or compatible with leaders of professional teams in a regulated environment. Practical implications Practically, the study identifies and explores attributes influencing IA effectiveness that are within the purview of the CAE’s leadership style and within his/her ability to influence. This information could (re)direct leadership development training programmes presented in industry and by the Institute of Internal Auditors (IIA), and at organisational level, it could inform appointment and retention and succession practices for heads of and senior management in IA. Social implications CAEs are cautioned about the limitations imposed by laissez-faire leadership on IA effectiveness. They should strive to become both transformative and transactional leaders as it has a significant influence on the effectiveness of their IA functions, and by being more effective, they can demonstrate the value proposition of IA. Organisations need to create the environment in which CAEs can act as transformational and transactional leaders. The IIA, as the pre-eminent professional body, could become involved in developing leadership skills of its members. The IIA could provide guidance on leadership styles for CAEs and could also offer formal training initiatives to internal auditors on skills needed to lead IA teams. Originality/value This paper may open a new research area in IA effectiveness by focussing on the role and leadership qualities of the CAE.

Do school leaders in the Emirate of Abu Dhabi predominantly practice a transformational, transactional, or laissez-faire style of leadership?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ali Aldhaheri
Keyword(s):  
Transformational Leadership ◽  
Leadership Styles ◽  
Leadership Style ◽  
Private Schools ◽  
School Leaders ◽  
Full Range ◽  
Abu Dhabi ◽  
Public And Private ◽  
Content Type ◽  
Laissez Faire

Purpose The purpose of this study is to understand the predominant leadership style of school leaders in Abu Dhabi. The leadership style deployed by a school leader affects the performance of the school and its pupils. Methods for identifying the leadership style of school leaders in the UAE have varied, and it is difficult to conclude what the predominant leadership style is. Some studies have sought only to identify a specific leadership style, whilst others have focussed on a particular school type. Changes and improvements cannot be made without an understanding of the baseline leadership style. Design/methodology/approach The 36-item multifactor leadership questionnaire (MLQ)5x questionnaire (Bass and Avolio, 2004) is used to quantitatively understand the full range of school leaders’ leadership styles, with 167 respondents from across both public and private schools. Findings School leaders predominantly exhibited transformational leadership, practising transactional leadership less frequently and rarely using laissez-faire leadership. This is a positive finding for schools in the UAE; transformational leadership has been shown to result in improved subordinate and organisational performance. Differences between school leaders in public and private schools were tested and are discussed. Dimension reduction techniques were used to assess the structure of the 36-item MLQ5x but did not provide results that met minimum requirements for acceptability. Possible reasons for this are discussed. Originality/value To the best of the author’s knowledge, this paper is the first to fully explore and baseline an understanding of the predominant leadership style amongst school leaders in the UAE, identifying the full range of leadership styles – transformation, transactional and laissez-faire – in both public and private schools.

Technology and leadership styles: a review of trends between 2003 and 2021

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pavitra Dhamija ◽  
Andrea Chiarini ◽  
Shara Shapla
Keyword(s):  
Job Satisfaction ◽  
Leadership Development ◽  
Organizational Performance ◽  
Leadership Styles ◽  
Leadership Style ◽  
Gender Stereotypes ◽  
Future Research ◽  
Behavioural Pattern ◽  
Content Type ◽  
Transformational Leadership Style

PurposeLeadership style denotes the behavioural pattern of a leader, which bears on employee's attitude, perception about organization, manager and job satisfaction. The existence of different styles has presented leadership from diverse perspectives related to individuals' personality and behaviour. The main objective of this article is to explore the association between leadership styles and technology, major themes in this area and what can be the future research directions of this work.Design/methodology/approachLeadership style denotes the behavioural pattern of leader, which bears on employee's attitude, perception about organization, manager and job satisfaction. The existence of different styles has presented leadership from diverse perspectives related to individuals' personality and behaviour. The present article aims to review significant work by eminent researchers towards technology and leadership styles in the form trends, annual scientific production; popular affiliations and sources, a three-field plot of countries, scholars and themes, most cited references, trending keywords, thematic analysis of leadership styles and technology research by taking insights from situational leadership theory.FindingsThe findings indicate connections between various keywords and provide interesting themes like transformational leadership style is connected to knowledge management, transactional leadership, empowering leadership, psychological capital and e-leadership. Similarly, leadership is connected to leadership development, gender stereotypes, emotional exhaustion, innovative leadership and organizational performance.Originality/valueThis review analysis of leadership styles and technology is in itself a novice contribution and first of its nature. The identified themes are presenting good knowledge and food for thought for future researches.

Leadership development in health information management (HIM): literature review

2019 ◽  
Vol 32 (4) ◽  
pp. 569-583
Author(s):  
Sarah Low ◽  
Kerryn Butler-Henderson ◽  
Rosie Nash ◽  
Kelly Abrams
Keyword(s):  
Leadership Development ◽  
Literature Review ◽  
Leadership Styles ◽  
Health Information ◽  
Information Management ◽  
Leadership Style ◽  
Health Information Management ◽  
Content Type ◽  
Research Education ◽  
Education And Development

Purpose The health information management (HIM) profession lacks clarity around leadership and leadership development. To date, little empirical research exists on this topic, and it is unclear if broader approaches for healthcare leadership are suitable. This paper aims to explore which the leadership styles are relevant to the HIM profession. The findings were also used to inform a discussion on how HIM professionals could develop these leadership styles. Design/methodology/approach Through a systematic scoping literature review, deductive thematic analysis was undertaken to extrapolate common themes around this style of leadership based on transversal competency domains that reflect twenty-first century skills (i.e. critical thinking and innovation, interpersonal, intrapersonal and global citizenship) (Bernard, Watch and Ryan, 2016; UNESCO, 2015). This approach enabled the findings to be discussed from a leadership development perspective. Findings Analysis of the literature revealed that a relational leadership style through a team-based approach is required. Literature studies on how to develop leadership competencies were not found. Research limitations/implications Future policy and research implications include the need for research on transversal competencies to determine if they can shape HIM leadership development. Practical implications This leadership style and competencies proposed are relevant across many occupations and may have broader applications for leadership research, education and development. Originality/value This paper defines the style of leadership required in the HIM profession and identifies a succinct set of contemporary competencies to inform the development of this type of leadership.

Transactional and transformational leadership: a study of Indonesian managers

2019 ◽  
Vol 43 (6) ◽  
pp. 645-667
Author(s):  
Somchanok Passakonjaras ◽  
Yanki Hartijasti
Keyword(s):  
Transformational Leadership ◽  
Leadership Styles ◽  
Leadership Style ◽  
Ethnic Differences ◽  
Full Range ◽  
Leadership Theory ◽  
Content Type ◽  
Theoretical Contribution ◽  
Full Range Leadership ◽  
Laissez Faire

Purpose Indonesia was chosen to be a site of study on leadership style due to its high economic growth potential. The primary objectives of this study are twofold. This paper aims to, first, explore the leadership styles of Indonesian managers and investigate whether the full range leadership theory by Bass (1985), i.e. transformational, transactional and laissez-faire leadership, is applicable in the Indonesian context and second, investigate whether there are differences in leadership styles among Indonesian managers, as Indonesian people are composed of over 300 ethnicities. Design/methodology/approach Respondents were asked to rate their direct bosses on leadership and their perceived performance on an multifactor leadership questionnaire. In all, 425 Indonesian managers participated in the study. Multiple regression and t-test were used to address the above research questions. Findings Results indicated that the full range leadership theory is applicable in the Indonesian context, in which Indonesian people generally rate their superiors who use transformational leadership higher than those who use transactional and laissez-faire leadership. Ethnic differences in leadership style were found between that of Padang and Javanese and of Padang and Chinese. Padang managers, whose cultural values are quite unique, seem to practice more transformational leadership and contingent reward, which is a positive reinforcement in transactional leadership. Research limitations/implications Common method bias may occur due to the single source of data, i.e. subordinates. The confidentiality of the survey helps reduce the bias as subordinates could evaluate their bosses in a true manner. In addition, categorizing ethnicities among Indonesians is not an easy task. A finer distinction of ethnicities is certainly needed in future research. Practical implications The results are useful for human resource department in selecting the potential leaders, as transformational leaders are generally more preferable. In addition, the findings shed some light on the effective leadership styles of Indonesian managers perceived by their subordinates. Originality/value One major theoretical contribution of this study is a proof of the applicability of the full range leadership theory by Bass (1985) in Indonesian work setting. It confirms the extension of the theory’s universality. A unique theoretical contribution of this study is its being the first study that addresses the ethnic differences in leadership style in Indonesia.

Application of leadership style in government organizations: a survey in the Kingdom of Bahrain

2017 ◽  
Vol 10 (4) ◽  
pp. 581-594 ◽  
Author(s):  
Sutan Emir Hidayat ◽  
Ahmad Rafiki ◽  
Marwa Mohamed Aldoseri
Keyword(s):  
Leadership Styles ◽  
Leadership Style ◽  
Work Experience ◽  
Sampling Technique ◽  
Snowball Sampling ◽  
Content Type ◽  
Government Organizations ◽  
Laissez Faire ◽  
The Government ◽  
Islamic Leadership

Purpose The purpose of this paper is to analyze the excecution of various leadership styles, namely, transactional, transformational and laissez-faire that are being practiced among the government organizations in the Kingdom of Bahrain. The study compares and differentiates these three leadership styles with that of the major Islamic leadership concepts. Design/methodology/approach The study used a descriptive analytical method. A number of 100 government employees participated in the survey which has been selected as the sample of the study using the snowball sampling technique. Findings The study detects that the transactional leadership is the most highly applied leadership style in the government organizations of Bahrain. The finding is identified on the basis of the employees’ attributes based on their gender (male and female); current positions (employee and manager); work experience (less than a year, from one to five years, from 6 to 10 years); and age (less than 20 years, from 20 to 35 years, from 36 to 50 years, more than 50 years). Meanwhile, the second style mostly applied among the employees is the transformational leadership style. It is perceived that this style has been applied by employees with 10 years of work experience and are in the age group of more than 50 years. The least applied leadership style is the laissez-faire. Originality/value The study can be used by the Government of Bahrain to set up policies on how to improve efficiency within the government organizations in the Kingdom. This study also fills up the gap in the leadership styles literature, as no prior studies of this manner involving the government organizations of the Island have ever been conducted.

Exploring the interplay between leadership styles and PSM in two organisational settings

2016 ◽  
Vol 37 (5) ◽  
pp. 859-877 ◽  
Author(s):  
Gabriella Fazzi ◽  
Nereo Zamaro
Keyword(s):  
Leadership Styles ◽  
Leadership Style ◽  
Boards Of Directors ◽  
Charismatic Leadership ◽  
Team Work ◽  
Research Institutions ◽  
Content Type ◽  
Research Institution ◽  
Research Programmes ◽  
Transactional Leaders

Purpose – The purpose of this paper is to explore the relationships of public service motivation (PSM) with leadership style (transformational and transactional) in two different sectors: nonprofit and public research. Design/methodology/approach – The authors have investigated the effects of leadership styles on the level of PSM, assuming that transformational leadership has a positive and higher relation to PSM than transactional one. The analysis is based on data collected in two different investigations: a group of nonprofit volunteers, sitting in the NPs boards of directors, and a group of employees working for a National Research Institute. Findings – Transformational leaders in the nonprofit organisation have higher scores on PSM than transactional leaders. For the employees of the research institution a charismatic leadership is not necessary, and even demotivating; autonomy is a central factor for researcher, and the intervention of the leader seems to be playing a motivation role only in moments of impasse. Research limitations/implications – Some more work should be done in refining the measures used in the scales. The perception of the leader attitude as controlling or supportive can be the key to better understand some controversial results: this can be object of further studies. Practical implications – The results offers some preliminary results indicating that, in research institutions, a charismatic leadership should not be considered a generalised management solution. The transformational style reach better results in those research contexts in which research programmes are carried out via team work. Originality/value – Not so much work in this field has been done yet in Italy, even less focusing on leadership in the research institutions.

scholarly journals Leadership styles used by senior medical leaders

2014 ◽  
Vol 27 (4) ◽  
pp. 283-298 ◽  
Author(s):  
Ann LN Chapman ◽  
David Johnson ◽  
Karen Kilner
Keyword(s):  
Decision Making ◽  
Leadership Development ◽  
Leadership Styles ◽  
Leadership Style ◽  
Critical Incident ◽  
Healthcare Delivery ◽  
Service Development ◽  
Theory Approach ◽  
Content Type ◽  
Factors Influencing

Purpose – The purpose of this study was to determine the predominant leadership styles used by medical leaders and factors influencing leadership style use. Clinician leadership is important in healthcare delivery and service development. The use of different leadership styles in different contexts can influence individual and organisational effectiveness. Design/methodology/approach – A mixed methods approach was used, combining a questionnaire distributed electronically to 224 medical leaders in acute hospital trusts with in-depth “critical incident” interviews with six medical leaders. Questionnaire responses were analysed quantitatively to determine, first, the overall frequency of use of six predefined leadership styles and, second, individual leadership style based on a consultative/decision-making paradigm. Interviews were analysed thematically using both a confirmatory approach with predefined leadership styles as themes, and also an inductive grounded theory approach exploring influencing factors. Findings – Leaders used a range of styles, the predominant styles being democratic, affiliative and authoritative. Although leaders varied in their decision-making authority and consultative tendency, virtually all leaders showed evidence of active leadership. Organisational culture, context, individual propensity and “style history” emerged during the inductive analysis as important factors in determining use of leadership styles by medical leaders. Practical implications – The outcomes of this evaluation are useful for leadership development at the level of the individual, organisation and wider National Health Service (NHS). Originality/value – This study adds to the very limited evidence base on patterns of leadership style use in medical leadership and reports a novel conceptual framework of factors influencing leadership style use by medical leaders.

New perspective on the black box of internal auditing and organisational change

2016 ◽  
Vol 31 (8/9) ◽  
pp. 804-820 ◽  
Author(s):  
Aviv Kidron ◽  
Yuval Ofek ◽  
Herztel Cohen
Keyword(s):  
Public Sector ◽  
Quantitative Methods ◽  
Internal Audit ◽  
Organisational Change ◽  
Internal Auditing ◽  
Content Type ◽  
Internal Auditors ◽  
The Public ◽  
Innovative Model ◽  
Audit Information

Purpose The shift from the traditional audit towards performance audit implies that internal auditors in the public sector function as change agents who underpin the fundamental change process. This paper aims to propose a model that identifies the determinants of organisational change in the public sector that result from internal auditing and the way internal auditors facilitate it. Design/methodology/approach The conceptual discussion of this paper is based on a review of relevant literature, both practical and academic. Findings This paper develops an innovative model that describes the factors leading to auditees’ change readiness after undergoing internal audit processes. The independent variable is audit information quality and the dependent variable, organisational change. Auditees’ perceptions is the mediator variable, and accessibility to audit information is the moderator variable. Practical implications The proposed model suggests the advantages that can be gained by audit-related services, which in turn will add value to the organisation. The relationships between the variables inform practitioners on how to support effective audits as a means of increasing performance and influencing organisational change. Originality/value As the paper offers an innovative model, it may open up new research areas in internal auditing that can be studied by using both qualitative and quantitative methods.

Internal auditing and assurance of corporate social responsibility reports and disclosures: perspectives of some internal auditors in Ghana

2016 ◽  
Vol 12 (4) ◽  
pp. 706-718 ◽  
Author(s):  
Samuel Nana Yaw Simpson ◽  
Francis Aboagye-Otchere ◽  
Ruby Lovi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Internal Audit ◽  
Structured Interview ◽  
Research Approach ◽  
Limited Information ◽  
Content Type ◽  
Internal Auditors ◽  
Changing Roles ◽  
Corporate Social

Purpose This study aims to examine the nature and extent of internal auditors’ (IAs) involvement in corporate social responsibility (CSR) assurance. It also ascertains the capacity building requirements to legitimise the role of IAs as a credible form of providing CSR assurance. Design/methodology/approach A qualitative research approach was adopted, where data were collected through semi-structured interview of IAs of companies in Ghana that produce CSR reports. Findings Findings suggest that companies appreciate the fact that the internal audit function could provide independent assurance on CSR reports. However, there is limited information on the nature and scope of the assurance procedures. Moreover, most IAs seem to lack the requisite knowledge and skills needed to effectively carry out CSR assurance engagements. These evidences suggest a relatively low level of reliance being placed on CSR assurance services provided internally. Research limitations/implications Findings are purely based on the perceptions of IAs. Future studies may include the views of those who appoint IAs (i.e. management). Practical implications Findings engender discussions on the need for IAs and regulators of IAs (e.g. the Institute of Internal Auditors), particularly those in developing countries to begin to conscientise practitioners on the changing roles of the IA in the areas of CSR and CSR assurance. Originality/value This study is one of the very few studies on CSR assurance from the perspective of IAs and it also based on evidence from an African context. Also, the study provides evidence on the need for a deliberate effort to equip internal audit practitioners to provide at least some minimal assurance on CSR disclosures and reports.

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ian Burt ◽  
Theresa Libby
Keyword(s):  
Professional Identity ◽  
Internal Control ◽  
Organizational Identity ◽  
Internal Audit ◽  
Identity Salience ◽  
Content Type ◽  
Internal Auditors ◽  
Internal Control Weaknesses ◽  
The Impact ◽  
Benefits And Costs

Purpose This paper aims to examine whether increasing the salience of the internal auditor’s professional identity, defined by the expectations of their professional group, increases internal auditors’ judgments of the severity of internal control concerns when their organizational identity is high. Design/methodology/approach This paper tests the hypothesis using a laboratory experiment with internal auditors as participants. Findings The results support the hypothesis that professional identity salience moderates the relation between organizational identity and the assessed severity of identified internal control weaknesses. Increasing the salience of professional identity results in a more severe assessment of identified internal control weaknesses when organizational identity is high than when it is low. Originality/value Prior research in the lab and in the field provides mixed results about the impact of organizational identity on internal auditors’ judgments of the severity of identified internal control concerns. This paper contributes to the discussion on this issue. In addition, the results have implications for the debate about the benefits and costs of in-house versus out-sourced internal audit functions.

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