THE IMPACT OF LEADERSHIP STYLE AND THE ORGANIZATIONAL CULTURE ON THE COMMUNICATION IN AN AUDITITING TEAM

The success of an auditing conducted by an independent auditor depends highly on an auditing team. One of the basic activities that cignificantly influence the cuccess of the work of the team is the communication of the proper and accurate information among the team members. The study aims at examining the impact of the leadership style on the communication in an auditing team, both directly and indirectly though an organizational culture. The results of the study show that the leadership style has a positive and significant impact on the organizational culture and the communication in the auditing team. They also show that the organizational culture has a positive and significant impact on the communication in the auditng team. The result of the data analysis show that the impact of the leadership style on the communication of the auditing team is more significant than that through the organizational culture. It means that the predominant impact of the leadership style is not mediated by the organizational culture, but by the direct impact on the communication of the auditing team