https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/issue/feed 2026-04-13T15:33:35+00:00 Doctora Tatiana Carrasco R. tatianacarrasco@cienciadigital.org Open Journal Systems <div id="inicio"> <p><strong>Visionario Digital </strong>is a peer-reviewed scientific magazine that allows the dissemination of research in the areas of <strong>Social Sciences and Behavior, Commercial Education and Administration, Derecho, Periodism and Information </strong>, it is published in digital format quarterly.</p> </div> <div class="additional_content"> <div class="container" style="width: 100%;"> <div class="row2"> <div class="aimcolumn aimleft"><img style="width: 140%;" src="/revistacienciadigital2/public/site/images/diego94/CONTA2-1.jpg"></div> <div class="aimcolumn aimright"> <div class="journal-description"> <p><strong>Visionario Digital </strong>is a peer-reviewed scientific magazine that allows the dissemination of research in the areas of <strong>Social Sciences and Behavior, Commercial Education and Administration, Derecho, Periodism and Information </strong>, it is published in digital format quarterly.</p> </div> <ul> <li class="show"><strong>Editor in Chief: </strong>Mrs. Tatiana Carrasco Ruano.</li> <li class="show"><strong>ISSN (online) </strong>: 2602-8506</li> <li class="show"><strong>Frequency: </strong>Quarterly</li> <li class="show"><strong>SJIF Journal impact value: </strong>[ <a href="http://sjifactor.com/passport.php?id=22199">SJIF 2022 = 5,792 </a>]</li> <li class="show">&nbsp;</li> </ul> <div>&nbsp;</div> <div><a href="https://scholar.google.es/scholar?hl=es&amp;as_sdt=0%2C5&amp;q=2602-8506&amp;btnG=" target="_blank" rel="noopener"><img class="zoom2" src="/revistacienciadigital2/public/site/images/diego94/google-scholar-png1.png" width="119" height="34"></a> &nbsp; <a href="https://www.base-search.net/Search/Results?type=all&amp;lookfor=Visionario+Digital&amp;ling=1&amp;oaboost=1&amp;name=&amp;thes=&amp;refid=dcreses&amp;newsearch=1" target="_blank" rel="noopener"><img class="zoom2" src="/revistacienciadigital2/public/site/images/diego94/base_logo_kl1.png" width="99" height="38"></a> &nbsp; <a href="https://search.crossref.org/?q=visionario+Digital&amp;from_ui=yes" target="_blank" rel="noopener"><img class="zoom2" src="/revistacienciadigital2/public/site/images/diego94/crossref2.png" width="95" height="43"></a></div> </div> </div> </div> <section id="what-we-do"> <div class="container-fluid2"> <h1 class="section-title mb-2 h1">Why publish with us?</h1> <div class="row2 mt-5"> <div class="col"> <div class="card"> <div class="card-block block-1"> <h3 class="card-title">Open Access</h3> <p>Visionario Digital is a firm in favor of open access (OA). All research articles published in Visionario Digital are fully open access.</p> <a class="read-more" title="Read more" href="https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/infolegal">Read more<em class="fa fa-angle-double-right ml-2"><!-- icon --></em></a></div> </div> </div> <div class="col"> <div class="card"> <div class="card-block block-2"> <h3 class="card-title">Arbitration</h3> <p>Peer review process: committed to the service of the scientific community. Visionario Digital uses a blind peer review process</p> <a class="read-more" title="Read more" href="https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/about/submissions">Read more<em class="fa fa-angle-double-right ml-2"><!-- icon --></em></a></div> </div> </div> <div class="w-100">&nbsp;</div> <div class="col"> <div class="card"> <div class="card-block block-3"> <h3 class="card-title">Indexed</h3> <p>The magazine is indexed and summarized in Latindex Catálogo 2.0, Latinrev, Google Scholar. Periodic publications.</p> <a class="read-more" title="Read more" href="https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/Indices">Read more<em class="fa fa-angle-double-right ml-2"><!-- icon --></em></a></div> </div> </div> <div class="col"> <div class="card"> <div class="card-block block-4"> <h3 class="card-title">Without payment</h3> <p>Visionario Digital accepts original research articles and does not charge a publication fee.</p> <a class="read-more" title="Read more" href="https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/about/submissions">Read more<em class="fa fa-angle-double-right ml-2"><!-- icon --></em></a></div> </div> </div> </div> </div> </section> </div> https://cienciadigital.org/revistacienciadigital2/index.php/VisionarioDigital/article/view/3655 2026-04-13T15:33:35+00:00 Willam Marcelo Moreno Cazar willam.moreno@umet.edu.ec María Cristina Araque Salazar maraque@instituto-ohiggins.com Roberto Xavier Manciati Alarcón roberto.manciati@ute.edu.ec

<p><strong>Introduction: </strong>this paper analyzes <em>the role of transformational leadership</em> in audit teams as a determining factor for compliance with the International Quality Management Standard 1 (ISQM 1), issued by the <em>International Auditing and Assurance Standards Board</em> and in force since December 2022. The standard requires audit firms to design and implement a quality management system based on risk assessment, structured in eight interrelated components, among which the governance and leadership component occupies a principal place. <strong>Objectives: </strong>to analyze the role of transformational leadership as a key factor for the design, implementation and effective operation of the quality management system required by the standard, as well as to identify how the four dimensions of transformational leadership contribute to strengthening the culture of quality, professional skepticism and the auditor's commitment to the firm.&nbsp; <strong>Methodology: </strong>the use of dependent and independent variables is essential to understand how transformational leadership impacts ISQM 1 compliance in audit firms. The research was developed through a mixed design of a sequential explanatory type, combining a quantitative phase and a qualitative phase. <strong>Results: </strong>the results obtained reveal a significant and positive link between the dimensions of transformational leadership and the auditor's performance variables. The highest correlation was observed with the technical quality of the assignment, followed by organizational commitment and professional skepticism. Multiple regression models confirmed that intellectual stimulation is the strongest predictor of professional skepticism, while individualized consideration explains to a greater extent the auditor's intention to stay. <strong>Conclusions: </strong>Through the analysis, it was evident that idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration have a direct impact on the technical quality of the engagement, professional skepticism, and auditor commitment, which in turn strengthens the firm's ability to sustain a robust quality management system. However, it is essential to continuously question and evaluate the leadership practices implemented, as they must adapt to the changing dynamics of the regulatory and technological environment of assurance. This link between transformational leadership and regulatory compliance underscores the importance of investing in leadership capability development as a strategic asset that delivers sustainable competitive advantages to audit firms. <strong>General area of study: </strong>Audit and Assurance. <strong>Specific area of study</strong>: Quality Management in Audit Firms (ISQM 1). <strong>Item Type:</strong> Original.</p>

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