The impact of dimensions of emotional intelligence and financial intelligence on the dimensions of auditor’s performance with the focal correlation coefficient approach

Subject Areas : Financial Economics

امیر رحیمی آشتیانی ¹ , مهران آقایی ² , مهناز عسکریان ³ , محمود صمدی لرگانی ⁴

1 - گروه حسابداری ، واحد تنکابن ، دانشگاه آزاد اسلامی ، تنکابن ، ایران
2 - گروه حسابداری ، واحد آشتیان ، دانشگاه آزاد اسلامی ، آشتیان ، ایران
3 - گروه حسابداری، واحد آشتیان ، دانشگاه آزاد اسلامی ، آشتیان ، ایران
4 - گروه حسابداری ، واحد تنکابن ، دانشگاه آزاد اسلامی ، تنکابن ، ایران

Received: 2021-04-14 Accepted : 2021-06-18 Published : 2021-08-23

Keywords: G11, M42, JEL Classification: B10,

Abstract :

This research has been conducted with the purpose of investigating the effect of dimensions of emotional intelligence and financial intelligence on the dimensions of auditor’s performance with the focal correlation coefficient approach. This study is applicable in terms of objective and concerning data collection method is descriptive correlational. The statistical population of this study is auditors working in all auditing firms that are members of the Society of Certified Public Accountants operating in Tehran. 250 subjects were selected employing cluster random sampling method. Data collection tools were standard questionnaires. Content validity and the results of the measurement model were cited to evaluate the validity and reliability of the measurement tools. To analyze the data, focal correlation coefficient using SPSS software was employed. The results of the hypothesis test indicated that: the first, second and third focal correlation coefficients were reported to be significant at the 99% confidence level, which shows the existence of three sets of dependent variables. The focal correlation function the significance of the three functions extracted at the 99% confidence level. Each focal variable has a coefficient of determination and the first focal correlation is more important than the other correlations. The first focal correlation with a coefficient of determination of 0.945 has been able to explain 94% of the variance. The total coefficient of determination shows the amount of changes. This value is equal to 0.980, which indicates that the dimensions of emotional intelligence and financial intelligence are explained by 0.98% by the dimensions of the auditor’s performance. The most common criterion for testing the significance level of the first focal correlation is the Wilks’ statistic criterion, which according to the obtained significance level (0.000), it is indicated that the three sets of variables are related to each other.

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