The Relationship of Emotional Intelligence with Auditors' Performance

Subject Areas : Psychology

marziyhe maleki ¹ (Department of Accounting , Dolatabad Branch, Islamic Azad Univercity, Isfahan, Iran)
Rahman saedi ² (Assistant Professor of Accounting, Department of Accounting, Isfahan Branch (Khorasgan), Islamic Azad University, Isfahan, Iran)

Received: 2021-05-01 Accepted : 2022-01-10 Published : 2022-11-22

Keywords: Auditor's Work Experience, Performance of Auditors, emotional intelligence,

Abstract :

Emotions can precisely influence the predecessors of behaviors such as attitudes, attributes, and perceptions. Since one can not imagine an emotionless human being, an unmanned organization or a society without organization, the role of emotions in human life is quite obvious. The purpose of this study was to investigate the effects of emotional intelligence on auditors' performance. For this purpose, to test the hypotheses, the statistical population of this study was the auditors working in Isfahan auditing firms. Based on Cochran's formula, 110 people were considered as a sample and a questionnaire was randomly distributed among them. Data collection tool was a standard questionnaire Emotional intelligence (Bradberry & Greave, 2005) and organizational performance (Hersey & Goldsmith, 2003). Also, the collected data were analyzed using PLS software. In this regard, after the implementation, first the appropriate fit indices were examined, then the research hypotheses were analyzed. The results of this study showed that intelligence Emotion has had a positive effect on auditors' performance. In other words, with the increase of emotional intelligence, the performance of auditors increases. Findings of this study can be effective in taking the necessary measures to hold emotional intelligence workshops to improve the organizational performance of auditors.

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