The College of Administration and Economics at the University of Baghdad discussed a master’s thesis  in field of  Business Administration by the student (Mays Abd Al-Hasan Waheed ) and tagged with (The effect of ethical leadership on the quality of auditing work: the mediating role of motivating employees / analytical research in the Federal Board of Supreme Audit) ,  Under supervision of (Asst. prof. Dr. Nada Ismaeel Jabbouri)

The research aims to measure the impact of ethical leadership with its dimensions (respect, service, justice, and integrity) on the quality of control work with its dimensions (professional requirements, skills and competencies, distribution of tasks, guidance and supervision), by mediating employee motivation, which is represented by its dimensions (incentive systems, empowerment, job enrichment, and job satisfaction), and the importance of the research lies in the importance of the nature of the work and the role of the oversight organization, which is the highest oversight body in Iraq. The research was conducted in the Federal Office of Financial Supervision, and the size of the researched community was represented by (general managers, assistant general managers, department managers, and heads of regulatory bodies), which amounted to (295) individuals, and a sample of it was selected, according to the technique (fracture sampling) being a stratified sample (175) individuals were randomly respondents to the research questionnaire prepared for this purpose, which included (60) items covering the answer to the three research variables, as well as resorting to the use of interviews to support the results of the research and access to more accurate information, and the researcher relied on the analytical descriptive approach in completing this research. The data were analyzed through statistical programs (Spss v.24, Amos v.24), and a set of statistical methods were used to process the data, including (the arithmetic mean, standard deviation, coefficient of variation, simple linear regression, structural equation modeling, Sobel test). and confirmatory factor analysis), and the most prominent results were represented by the presence of an influence relationship between ethical leadership and the quality of oversight work, as well as with employee motivation, and it was found that the direct effect relationship between ethical leadership and the quality of oversight work is higher than the indirect effect in the presence of employee motivation as a mediating variable.

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