Assessing the Relationship between Auditors’ Cultural Intelligence and Social Responsibility: a Psychological Model Using Structural Equations

Subject Areas : Financial and Behavioral Researches in Accounting

Sohail Momeny ¹ , Zahra Poorzamani ²

1 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran
2 - Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

Received: 2022-07-15 Accepted : 2022-10-13 Published : 2022-12-22

Keywords: Social Responsibility, Cultural Intelligence, Intercultural Communication,

Abstract :

Cultural intelligence can be effective on social responsibility in the auditing profession. The current research was conducted with the aim of studying the effect of cultural intelligence on auditors' social responsibility. In terms of purpose, this research is practical and in terms of data collection method, it is a descriptive survey with variance-based structural equation modeling. The statistical population of the research includes all auditors working in audit institutions and audit organizations in Iran during the year 2021, and based on Cochran's formula, 319 people were randomly selected as a sample. Standard questionnaires with a 5-level Likert scale were used to collect data. The analysis of collected data as well as the testing of the hypotheses was done in form of descriptive analysis and inferential statistics by applying (SEM) using (PLS) method. The results showed: the average of the variables of cultural intelligence and social responsibility was close to the theoretical average and equal to 2.936 and 3.084, respectively, and all metacognitive, cognitive, motivational and behavioral characteristics are effective on auditors' cultural intelligence, and in addition, Metacognitive intelligence, cognitive intelligence and motivational intelligence have a positive and significant effect on auditors' social responsibility. Finally, cultural intelligence has a positive and significant effect on auditors' social responsibility. By strengthening and developing acquired skills of auditors' cultural intelligence through various academic and professional trainings, performance of social responsibility in auditing profession also increases and creates conditions for better and more satisfactory performance, which is based on findings of social exchange theory.