The Effect of Locus of Control and Emotional Intelligence on Audit Quality
Subject Areas : Financial and Behavioral Researches in Accountingfatemeh Amadeh 1 , کریم نخعی 2
1 - Faculty of Accounting, Birjand Branch, Islamic Azad University, Birjand, Iran
2 -
Keywords: Locus of Control, Emotional Intelligence, Audit Quality,
Abstract :
Auditing is a discipline and profession based on the behavior of the auditor and the client and is somehow dependent on behavior; therefore, professional quality such as auditing can be closely related to behavioral variables such as emotional intelligence and locus of control. Therefore, the purpose of this research is the effect of locus of control and emotional intelligence on audit quality. The statistical population of the study is accountants and financial managers of executive agencies in Birjand city. The size of the population in this research is 80 people. In this research, based on the Krejci/Morgan table (1970), 66 people were selected as a sample, and the questionnaire was distributed among them using the available sampling method. This research is a descriptive causal research in terms of nature and method and an applied research in terms of purpose. Three standard questionnaires were used to collect data: locus of control by Sirgaru et al. (2018), emotional intelligence by Daniel Goleman (2007), and audit quality by Nechel et al. (2013) and Kirwan et al. (1991). The validity and reliability of these questionnaires were confirmed. Descriptive indices and structural equation modeling were used to analyze the data using SPSS and PLS Smart software. The results of the study showed that locus of control has a significant effect on audit quality (with a path coefficient of 0.255) and emotional intelligence has a significant effect on audit quality (with a path coefficient of 0.658).
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