Abstract:
This study examines the effect of leadership styles and auditor quality toward auditor objectivity. Data used in this study were collected from 169 external and internal auditors working in Big 4, Non-Big 4 and Companies in Indonesia, and analyzed using SEM-PLS. The results showed that charismatic leadership had a negative influence toward auditor objectivity, visionary leadership also had a negative influence toward auditor objectivity, and auditor quality not significant. This study provides some additional knowledge about leadership styles and factor that influence auditor objectivity.
