The role of organizational intelligence, spiritual intelligence, and emotional intelligence on auditor's judgment and decision-making in auditing institutions
Subject Areas :
Zaniar Ahmadi
1
,
Zahra Pourzamani
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 (Corresponding Author
Received: 2023-12-07
Accepted : 2024-01-29
Published : 2024-03-20
Keywords:
emotional intelligence,
organizational intelligence,
spiritual intelligence,
Keywords: Multiple Intelligences,
Auditor's judgment and decision-making,
Abstract :
Abstract Thelis research investigates the role of organizational intelligence, spiritual intelligence, and emotional intelligence on auditor's judgment and decision-making in auditing institutions. The current research is an applied and descriptive-correlation research in nature. The field part of the research was collected through the distribution of questionnaires in the target community. The statistical population included 1300 certified accountants and professional managers of the understudy audit firms. The sample size according to Cochran's formula, was 297 (n = 297). To measure multiple intelligences, the 7-question questionnaire of Karl Albrecht's organizational intelligence (2003), the 8-question questionnaire of King's spiritual intelligence (SISRI-24) and the 8-question questionnaire of Krohn's emotional intelligence (2007) were used. And to measure auditors' judgment and decision-making, Hart's questionnaire (2012) has been used. whose six indicators include a culture infected with fraud, communication with others and business, financial pressure, the opportunity to commit a violation, behavioral changes of the violator, and signs of violation. The general structure of the research questionnaires was subject to content construct validity and the validity of the questionnaire is confirmed. Cronbach's alpha and composite reliability have also been used to measure reliability, which has acceptable reliability. The results indicated that multiple intelligences (organizational intelligence, spiritual intelligence, and emotional intelligence) had an impact on auditor's judgment and decision-making.
References:
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