پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 593 |
| تعداد مقالات | 8,812 |
| تعداد مشاهده مقاله | 66,763,476 |
| تعداد دریافت فایل اصل مقاله | 7,326,542 |
Investigating the effect of emotional intelligence on the relationship between self-interpretation and auditor objectivity | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 22، دوره 14، شماره 3، خرداد 2023، صفحه 261-272 اصل مقاله (585.07 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.27411.3591 | ||
| نویسندگان | ||
| Mojtaba Mirza Aghaei1؛ Behruz Khodarahmi* 2؛ Hossein Jabbary1؛ Meysam Arabzadeh1؛ Mohammad Alipour3 | ||
| 1Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran | ||
| 2Faculty of Research Center of Management and Productivity Studies Center, University of Tarbiat Modares, Tehran, Iran | ||
| 3Faculty of Accounting, Khalkhal Branch, Islamic Azad University, Khalkhal, Iran | ||
| تاریخ دریافت: 17 بهمن 1400، تاریخ بازنگری: 28 اسفند 1400، تاریخ پذیرش: 21 فروردین 1401 | ||
| چکیده | ||
| The purpose of this article is to investigate the effect of emotional intelligence on the relationship between self-interpretation and auditor objectivity. The method of data collection is library and field. The research method is descriptive-correlational. In order to collect data by field method, interviews with experts, accountants and auditors were conducted using a questionnaire. The statistical population of the study is 107 companies listed on the stock exchange in 1398 . In order to determine the sample size , a stratified random sampling method has been used. Based on this and according to Krejcie and Morgan's table, 86 companies have been selected as a sample . Data analysis using SPSS software was performed. The results showed that Cronbach's alpha value of all research variables was above 0.7, so it indicates that the questionnaire had good reliability. The results showed that there is a positive and significant effect between the self-interpreting variable with auditors 'objectivity and emotional intelligence and emotional intelligence on auditors' objectivity at the level of 0.1%. Value R 2 The results are 0.46 , 0.7 , 0.23, -respectively. The results of the analysis of the main hypothesis showed that there is a positive and significant effect between all factors. And their value is higher than 0.3, which shows a favourable relationship . The results of the fit indices show that the model has a good fit. The ratio of chi-square to the degree of freedom is 2.71. The root means the square root of the approximation error RMSEA is 0.04. Other fitness indicators such as good fit index GFI ) and adjusted goodness fit index AGFA were 0.92 and 0.93, respectively, which confirm the model fit. | ||
| کلیدواژه‌ها | ||
| emotional intelligence؛ Self-interpretation؛ auditor؛ auditor objectivity | ||
| مراجع | ||
|
[1] M. Adili, The effect of the ethical culture of the audit firm and the personality types of auditors on the objectivity of the auditor, Doctoral dissertation, Shahid Bahonar University of Kerman, 2018.
[2] P. Badpa, A. Pourheidari and A. Khodamipour, The effect of the auditor’s supportive attitudes and familiarity with the client on the auditor’s initial judgment and evidence-seeking strategy, Appl. Res. Financ. Report. 8 (2019), no. 14.
[3] R. Bar-On, BarOn emotional quotient inventory, Multi-health systems, 1997.
[4] R. Bar-On, The bar-on model of emotional intelligence skills development training, program and student achievement and retention, Unpublished Raw data, Texas A & M University-Kingsville, (2006).
[5] G. Cook, D. Bay, B. Visser, J. Myburgh and J. Njorog, Emotional intelligence: the role of accounting education and work experience, Account. Educ. 26 (2011), no. 2, 267–286.
[6] N.R. Crick, D. Murray–Close and K. Woods, Borderline personality features in childhood: A short-term longitudinal study, Dev. Psychopath. 17 (2015), 1051–1070.
[7] J.R. Francis and D. Wang, The joint effect of investor protection and big 4 audits on earnings quality around the world, Contem. Account. Res. 25 (2015), 157–191.
[8] H. Ganji, M. Mirhashemi and M. Sabet, Preliminary normality of Bradbury Graves emotional intelligence test, Thought Behav. Clinic. Psych. 1 (2006), no. 2.
[9] D. Goleman, Emotional intelligence, Bantam Books, 2006.
[10] A.S. Khaif Elahi and M. Dostar, Dimensions of emotional intelligence, Manag. Dev. Quart. 2013 (2013), no. 18, 52–62. [11] Z. Hajiha and J. Molla Soltani, The investigation of relationship between emotional intelligence and analytic intelligence with performance auditors, Management Account. 9 (2016), no. 28, 39–52. [12] M. Khajavi and A. Seyed Reza, EQ, Quarterly J. Educ. 2018 (2018), 75–68.
[13] R. Litjens, R. Pinsker and F.V. Beest, How client advocacy attitudes and a foreign decision environment affect auditor judgement, Available at SSRN 2679103, (2015).
[14] K.B. Lowe, K.G. Kroeck and N. Sivasubramaniam, Effectiveness correlates of transformational leadership and transactional leadership: a meta-analytic review of the MLQ literature, Leadership Quart. 7 (2008), no. 3, 385– 425.
[15] G. Mahdavi and A. Sarvestani, The role of accounting standards is on the psychological characteristics of auditors, J. Account. Knowledge 8 (2017), no. 4, 65–92.
[16] B. Mashayekhi and Q. Eskandari, Investigating the relationship between emotional intelligence components and auditor judgment, J. Account. Knowledge 17 (2017), no. 66.
[17] J.J. McMillan and R.A. White, Auditors’ belief revisions and evidence search: The effect of hypothesis frame, confirmation bias, and professional skepticism, Account. Rev. 68 (1993), no. 3, 443–465.
[18] J. Morris, J. Urbanski and J. Fuller, Using poetry and the visual arts to develop emotional intelligence, J. Manag. Educ. 29 (2015), 88–90.
[19] R. Pinsker, R. Pennington and J.K. Schafer, The influence of roles, advocacy, and adaption to the accounting decision environment, Behav. Res. Account. 21 (2016), no. 2, 91–111.
[20] M. Saeedi-Goraghani and A. Naseri, Individual differences and the auditor’s professional judgment, Financ. Account. Audit. Res. 9 (2018), no. 36, 111–129.
[21] T.M. Singelis, The measurement of independent and interdependent self-construals, Person. Soc. Psycho. Bull. 20 (1994), no. 5, 580–591.
[22] M. Sony and N. Mekoth, The relationship between emotional intelligence, frontline employee adaptability, job satisfaction and job performance, J. Retail. Consumer Serv. 30 (2016), 20–32.
[23] J. Svanberg and P. Ohman, ¨ Does ethical culture in audit firms support auditor objectivity?, Account. Eur. 13 (2016), no. 1, 65–79.
[24] F. Tabesh and H. Zare, The effect of teaching emotional intelligence skills on rational, intuitive, avoidant, dependent and immediate decision-making styles, J. Behav. Sci. 6 (2013), no. 4, 323–329.
[25] Y. Zargar, B, Najarian and A.Z. Naami, Investigating the relationship between personality traits (excitability, self-expression, psychological toughness), religious attitude and marital satisfaction with drug addiction readines among employees of an industrial company in Ahvaz, J. Educ. Sci. Psycho. 15 (2017), no. 1, 99–120.
[26] M.R. Zoghi Paydar, H. Abdullahzadeh and T. Heidari, Relationship between emotional intelligence, metacognition, students’ mental health, Iran University of Science and Technology, J. Counsel. Message 2015 (2015), no. 18–19. | ||
|
آمار تعداد مشاهده مقاله: 16,557 تعداد دریافت فایل اصل مقاله: 392 |
||