Exploring the Link Between Ethical Leadership and Accounting Transparency: Insights from the Literature: Exploring the Link Between Ethical Leadership and Accounting Transparency

Nina Hassan Rasul; Nzar Qadir Kudrun; Omed Mahmood Hama Salih

doi:10.63841/iue3261140

Authors

Nina Hassan Rasul Department of Accounting, Dukan Technical Institute, Sulaimani Polytechnic University, IRAQ Author https://orcid.org/0009-0007-3183-2001
Nzar Qadir Kudrun Department of Banking Management, Dukan Technical Institute, Sulaimani Polytechnic University, IRAQ Author
Omed Mahmood Hama Salih Department of Accounting, Dukan Technical Institute, Sulaimani Polytechnic University, IRAQ Author

DOI:

https://doi.org/10.63841/iue3261140

Keywords:

Accounting transparency, Corporate governance, Corporate integrity, Ethical climate, Ethical disclosure, Financial disclosure.

Abstract

Ethical leadership remains one of the most vital aspects of any business and its prevalence continues to serve important purposes in modern day organizations. This study explores the interactive connection linking ethical leadership with accounting transparency. Forty-one studies from 2012 to 2025 were narratively reviewed and synthesized guided by the social learning, ethical climate, stakeholder and upper echelons theoretical views. The review notes that ethical leadership influences accounting transparency through behavioral, cultural and structural pathways mainly through governance mechanisms and promoting moral accountability and whistleblowing. The review further notes that having a robust regulatory environments and independent governance structures helps to support audit reliability and disclosure quality, which are the identified benefits of ethical leadership capable of fostering the desired transparency changes in accounting practices. This scholarship, however, notes that such a relationship is moderated by technological complexity, regulatory enforcement and cultural values. Consequently, our manuscript supports the importance of leveraging on leadership development, governance reforms and whistle blower protection to institutionalize ethical behavior.

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Author Biographies

Nina Hassan Rasul, Department of Accounting, Dukan Technical Institute, Sulaimani Polytechnic University, IRAQ

Nina hassan rasul is a Lecturer in the Department of Accounting , Dukan Technical Institute, Sulaimani polytechnic University, Sulaimani. he received a B.Sc. degree in Accounting and Finance, and an M.Sc. degree in Accounting from Near East University. His research interests are in Auditing, Financial Accounting, MIS, AIS, and Management Accounting.

His academic interests lie in the field of Accounting and Management, in which he engages actively in both teaching and research. He is dedicated to promoting academic advancement and participating in scholarly endeavors within his department.
Nzar Qadir Kudrun, Department of Banking Management, Dukan Technical Institute, Sulaimani Polytechnic University, IRAQ

Nzar Qadir Kudrun is a Lecturer in the Department of Banking Management , Dukan Technical Institute, Sulaimani polytechnic University, Sulaimani. he received a B.Sc. degree in Finance and Banking , and an M.Sc. degree in Accounting from Azad Islamic University. His research interests are in Accounting, Financial Accounting, MIS, AIS, and Management Accounting.

His academic interests lie in the field of Accounting and Management, in which he engages actively in both teaching and research. He is dedicated to promoting academic advancement and participating in scholarly endeavors within his department.
Omed Mahmood Hama Salih, Department of Accounting, Dukan Technical Institute, Sulaimani Polytechnic University, IRAQ

Omed Mahmood is a Head Department of Accounting , Dukan Technical Institute, Sulaimani polytechnic University, Sulaimani. he received a B.Sc. degree in Finance and Banking , and an M.Sc. degree in Accounting from Azad Islamic University. His research interests are in Accounting, Financial Accounting, MIS, AIS, and Management Accounting.

His academic interests lie in the field of Accounting and Management, in which he engages actively in both teaching and research. He is dedicated to promoting academic advancement and participating in scholarly endeavors within his department.

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Exploring the Link Between Ethical Leadership and Accounting Transparency: Insights from the Literature