A Model for the Effect of Emotional Intelligence Components on Auditor's Ethical Judgment by Considering the Personality Trait of Extraversion
نویسندگان
1 PhD Student in Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran.
2 Assistant Professor, Department of Accounting and Finance, Qeshm Branch, Islamic Azad University, Qeshm, Iran.
3 Associate Professor. Department of Accounting. Damavand Branch. Islamic Azad University. Damavand. Iran.
4 Assistant Professor, Department of Psychology, Behshahr Branch, Islamic Azad University, Behshahr, Iran.
5 Associate Professor, Department of Accounting and Finance, Islamic Azad University, Eslamshahr Branch, Eslamshahr, Iran.
doi
10.30495/ijfma.2022.61085.1657چکیده
Abstract The present study aimed to explain the relationship between the emotional intelligence components and auditor's ethical judgment by considering the personality traits of extroversion. The research method was applied in terms of objective and correlation in terms of descriptive method. Emotional intelligence was considered as an independent variable and ethical judgment as a dependent variable. In addition, extroversion trait was considered as a moderating variable. The population included certified public accountants who were members of the Iranian Society of Certified Public Accountants working in the auditing organization in 2019. The total number was about 1400 subjects. Sampling was calculated through Morgan table and Cochran's formula as 385 people and the samples were selected by simple random method. Two questionnaires and a scenario were used to measure the variables.In order to analyze the results, a structural model with Smart PLS software was used. The results indicated a positive relationship between emotional intelligence and ethical judgment Extraversion has a significant effect on the interaction between self-motivation and ethical judgment, as well as between self-awareness with ethical judgment and modulates the relationship. But, it has no modulating effect on the relationship between self-control, empathy, social skills, and ethical judgment.
