A Model for the Effect of Emotional Intelligence Components on Auditor's Ethical Judgment by ‎Considering the Personality Trait of Extraversion

Document Type : Original Article

Authors

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 and Finance, Islamic Azad University, Eslamshahr Branch, Eslamshahr, Iran.

4 Associate Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran

5 Assistant Professor, Department of Psychology, Behshahr Branch, Islamic Azad University, Behshahr, Iran.

10.30495/ijfma.2022.61085.1657

Abstract

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.‎

Keywords

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