Effects of ethical understanding and leadership approaches on auditors' behaviours in terms of professional commitment in independent auditing institutions in Turkey and a research

The demand for reliable and sufficient information on financial statements is increasing day by day. The accuracy and reliability of this information is possible through auditing by auditors from independent auditing institutions. Therefore, the quality of independent auditing is increasing in the auditing activities and auditor attitudes and behaviors are the most important factors affecting the audits. There are some factors that negatively affect the ability of independent auditors who have a say on the quality of the audit to take correct and sound decisions. The main reason is that auditors prefer the way of exposing the audit work ahead of time and exhibiting inappropriate auditor behaviors such as the acceptance of weak customer explanations. Such preferences can seriously damage the audit work and will greatly affect trust in auditors. In this context, in order to prevent or minimize inappropriate supervisory behaviors, we tried to explain the ethical perception of the auditors working in independent auditing organizations, corporate ethics value perceptions, the effects of leadership approaches in terms of occupational belonging.