Reciprocal effects of audit managers’ leadership styles and dysfunctional audit behavior: evidence from Iranian audit firms

Key Points

• Dysfunctional audit behavior significantly correlates with specific leadership styles among audit managers.
• The study highlights the need for effective organizational culture in minimizing dysfunctional tendencies—enhancing team performance.
• Analysis of various audit firms in Iran shows how leadership influences behavior, with implications for future audit practices.
• Understanding these interactions may support better management strategies and performance improvements in audit environments.