تاثیر شایستگی‌های هوش هیجانی بر رفتارهای کاهنده کیفیت حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استاد، گروه حسابداری، دانشکده اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز. شیراز، ایران

2 دانشجوی دکتری، گروه حسابداری، دانشکده اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران

10.22051/jera.2024.47477.3262

چکیده

رفتارهای حسابرس در طول فرآیند حسابرسی، به طور قابل توجهی بر نگرانی‌های مربوط به کاهش اثربخشی شواهد جمع‌آوری‌شده و کیفیت حسابرسی نقش دارد.  درک این موضوع، می‌تواند خطرات بالقوه را شناسایی کرده و رفتارهای حسابرس را برای بهبود کیفیت حسابرسی تنظیم نمود. لذا این مقاله در پی پاسخ به این سؤال است که آیا شایستگی‌های هوش هیجانی می‌تواند بر رفتارهای کاهنده کیفیت حسابرسی اثرگذار باشد یا خیر؟  پژوهش حاضر از منظر نتیجه اجرای آن، از نوع کاربردی، از منظر فرآیند اجرا، جزء پژوهش‌های کمی و از منظر هدف اجرا، توصیفی و پیمایشی است. ابزار مورد استفاده در این نوع پژوهش، پرسشنامه است. جامعه آماری این پژوهش را شرکاء، مدیران و حسابداران رسمی در استخدام موسسه‌های حسابرسی عضو جامعه حسابداران رسمی رتبه الف ایران تشکیل می‌دهد که بر اساس سایت جامعه حسابداران رسمی ایران در سال 1402 برابر با 416 نفر بوده‌اند، هرچند در نهایت 204 پرسشنامه مورد آزمون قرار گرفت. نتایج پژوهش نشان می‌دهد که خوش بینی، خودآگاهی و همدلی بر رفتارهای کاهنده کیفیت حسابرسی به گونه‌ای منفی اثرگذار است و خودمدیریتی و انعطاف­پذیری بر رفتارهای کاهنده کیفیت حسابرسی اثرگذار نمی­باشد. لذا باتوجه به نتایج به دست آمده می­توان بیان نمود که هوش‌هیجانی بر کاهش رفتارهای کاهنده کیفیت حسابرسی اثرگذار است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Effect of Emotional Intelligence Skills on Reduced Audit Quality Behaviors

نویسندگان [English]

  • Mohammad Hossein Setayesh 1
  • Elias Dehdari 2
  • Mina Sadeghi 2
  • Younes Masoudi 2
1 Professor. Department of Accounting - Faculty of Economics, Management and Social Sciences - Shiraz University. Shiraz – Iran
2 Ph.D Student. Department of Accounting - Faculty of Economics, Management and Social Sciences, Shiraz University. Shiraz. Iran
چکیده [English]

The auditor's behaviors during the audit process significantly affect the concerns related to reducing the effectiveness of the collected evidence and the quality of the audit. Understanding this issue can identify potential risks and adjust the auditor's behavior to improve audit quality. Therefore, this article seeks to answer the question of whether emotional intelligence competencies can affect Reduced Audit Quality Behaviors or not. From the perspective of the result of its implementation, the current research is of an applied type, from the perspective of the implementation process, it is part of quantitative research, and from the perspective of the implementation goal, it is descriptive and survey. The tool used in this type of research is a questionnaire. The statistical population of this research consists of partners, managers, and chartered accountants in the employment of auditing institutions that are members of the Iranian Chartered Accountants Society, which according to the website of the Chartered Accountants Society of Iran in 1402 were equal to 416 people, although in the end 204 questionnaires were tested. The results of the research show that optimism, self-awareness, and empathy hurt audit quality-reducing behaviors, and self-management and flexibility do not affect audit quality-reducing behaviors. Therefore, according to the obtained results, it can be stated that emotional intelligence affects reducing the Reduced Audit Quality Behaviors

کلیدواژه‌ها [English]

  • Emotional intelligence
  • Optimism
  • Self-awareness
  • Self-management
  • Reduced Audit Quality Behaviors
پورحیدری، امید؛ سلطانی نژاد، احمدصادق؛ سلطانی نژاد، ابراهیم (1403). اثر مشغله شریک حسابرس بر کیفیت حسابرسی، تاخیر گزارش حسابرس و هزینه سرمایه. پژوهشهای تجربی حسابداری. 14(1). 115-138.
حمصیان کاشانی، زهرا؛ حاجیها، زهره (1402). تبیین مدل کیفیت اظهارنظر حسابرسی مبتنی بر هوش اخلاقی، هوش معنوی و پیشینه رفتاری شرکای حسابرسی. پژوهشهای تجربی حسابداری. 13(4). 165-194.
رویائی، رمضانعلی؛ طالب‌نیا، قدرت الله؛ حساس یگانه، یحیی؛ جلیلی، صابر (1392). بررسی رابطه بین فلسفه اخلاق فردی و ویژگی‌های جمعیت شناختی با رفتارهای کاهنده کیفیت حسابرسی. فصلنامه علمی پژوهشی حسابداری مدیریت. 6(16). 15-26.
سعیدی، الهام؛ صبوری مقدم، حسن؛ هاشمی، تورج (1399). پیش بینی رابطه هوش هیجانی و نشخوار خشم با پرخاشگری در دانشجویان دانشگاه تبریز. پژوهش‌های روانشناسی اجتماعی. 10(38). 65-82.
صالحی، اله کرم؛ قیصری، طاهر؛ تامرادی، علی (1397). تاثیر هوش هیجانی بر عملکرد حسابرس با نقش واسط سرمایه فکری. فصلنامه چشم انداز حسابداری و مدیریت. 1(4). 60-71.
ملکی، مرضیه؛ ساعدی، رحمان (1401). بررسی رابطه هوش هیجانی با عملکرد حسابرسان. دانش و پژوهش در روانشناسی کاربردی. 23(3). 261-269.
عالی پور، نعمت اله؛ زنگنه، مهسا (1402). مطالعه انجام شده از عوامل موثر بر توانایی کشف تقلب از طریق رفتارهای کاهنده کیفیت حسابرسی. اولین کنفرانس ملی رهیافت های نوین مدیریت، اقتصاد، تجارت جهانی، حسابداری و بانکداری در هزاره سوم.
 
Reference
Adetula, G. A. (2016). Emotional, Social, and Cognitive Intelligence as Predictors of Job Performance among Law Enforcement Agency Personnel. Journal of Applied Security Research, 11(2). 149-165.
Albrecht, K. (2006). Social Intelligence: The New Science of Success. John Wiley & Sons.
Alipour, Nematullah; Zanganeh, Mehsa (2023). A study of factors affecting the ability to detect fraud through behaviors that reduce audit quality. The first national conference on new approaches to management, economics, world trade, accounting and banking in the third millennium. (in Persian)
American Institute of Certified Public Accountants. (2006). AICPA professional standards, Vol. 1, New York: AICPA.
Amiruddin, P.G. (2019), “Mediating effect of work stress on the influence of time pressure, work-family conflict and role ambiguity on audit quality reduction behavior”. International Journal of Law and Management. 61(2), 434-454.
Annelin, A. (2022), “Audit team equality and audit quality threatening behaviour”. Managerial Auditing Journal. Vol. 38 No. 2.
Anugerah, R., Anita, R., Sari, R.N., Abdillah, M.R. and Iskandar, T.M. (2016), “The analysis of reduced audit quality behavior: the intervening role of turnover intention”. International Journal of Economics and Management. 10(2), 341-353.
Arifuddin, H.S.R. and Indrijawati, A. (2020). “Auditor experience, work load, personality type, and professional auditor skepticism against auditors ability in detecting fraud”. Talent Development and Excellence. 12 (2). 1878-1890.
Bar- On, R. (1988), the development of an operational concept of psychological well-being- unpublished doctoral dissertation, Rhodes University. South Africa.
Bar-On, R. (1997). The Emotional Intelligence Inventory (EQ-I): Technical Manual. Toronto, Canada: Multi-Health Systems.
Boyatzis, R. E. & Ratti, F. (2009), "Emotional, social and cognitive competencies distinguishing effective Italian managers and leaders in a private company and cooperatives". Journal of Management Development. 28, (9), 821- 833.
Boyatzis, R. E. (2008). Competencies in the 21st Century. Journal of Management Development. 27(1), 5-12. https://doi.org/10.1108/02621710810840730.
Boyatzis, R., & Goleman, D. (2007). Emotional and Social Competency Inventory Version 3. ESCI User Guide: Hay Group
Boyatzis, R., Boyatzis, R. E., & Ratti, F. (2009). Emotional, Social and Cognitive Intelligence Competencies Distinguishing Effective Italian Managers and Leaders in a Private Company and Cooperatives. Journal of Management Development, 28(9), 821-838.
Boyatzis, R., Boyatzis, R. E., & Ratti, F. (2009). Emotional, Social and Cognitive Intelligence Competencies Distinguishing Effective Italian Managers and Leaders in a Private Company and Cooperatives. Journal of Management Development, 28(9), 821-838. https://doi.org/10.1108/02621710910987674.
Boyatzis, R., Boyatzis, R. E., & Saatcioglu, A. (2008). A 20-Year View of Trying to Develop Emotional, Social and Cognitive Intelligence Competencies in Graduate Management Education. Journal of Management Development, 27(1), 92-108. https://doi.org/10.1108/02621710810840785
Coram, P., Glavovic, A., Ng, J. and Woodliff, D.R. (2008). “The moral intensity of reduced audit quality acts”. Auditing: A Journal of Practice and Theory. 27(1), 127-149.
Costa, A., & Faria, L. (2020). Implicit Theories of Emotional Intelligence, Ability and Trait-Emotional Intelligence and Academic Achievement. Psycological Topics. 29(1), 43-61.
Danacefard, H., Salehi, A., Hasiri, A., & Noruzi, M. R. (2012). How Emotional Intelligence and Organizational Culture Contribute to Shaping Leaming Organization in Public Service Organizations. African Journal of Business Management. 6(5). 1921-1931. https://doi.org/10.5897/AJBM11.1733.
DeAngelo, L.E. (1981), “Auditor size and audit quality”. Journal of Accounting and Economics. 3 (3), 183-199.
Donnelly, D.P., Quirin, J.J. and O’Bryan, D. (2003), “Auditor acceptance of dysfunctional audit behavior: an explanatory model using auditors’ personal characteristics”. Behavioral Research in Accounting. 15(1), 87-110.
Gaspar, J.P., Methasani, R. and Schweitzer, M.E. (2022). “Emotional intelligence and deception: a theoretical model and propositions”. Journal of Business Ethics, 177(3), 567-584.
Goleman, D. (1995). Emotional Intelligence: Bantam Books.
Goleman, D. (1998). Emotional intelligence that lead to success. EI 2, 9-42.
Goleman, D. (2001). An El-Based Theory of Performance. The Emotionally Intelligent Workplace: How to Select for. Measure. and Improve Emotional Intelligence in Individuals, Groups, and Organizations. 1(l),  27-44.
Herrbach, O. (2001), “Audit quality, auditor behavior and the psychological contract”. European Accounting Review. 10(4). 787-802.
Homsian Kashani, Zahra; Hajiha, Zahra (2024). Explanation of the audit opinion quality model based on moral intelligence. spiritual intelligence and behavioral background of audit partners. Experimental accounting research. 13(4). 165-194. (in Persian)
Kaur, B., Sood, K. and Grima, S. (2023). “A systematic review on forensic accounting and its contribution towards fraud detection and prevention”. Journal of Financial Regulation and Compliance. 31(1). 60-95.
Khalil, S. and Nehme, R. (2021). “Performance evaluations and junior auditors’ attitude to audit behavior: a gender and culture comparative study”. Meditari Accountancy Research. 31(2), 239-257.
Kundi, Y.M. and Badar, K. (2021), “Interpersonal conflict and counterproductive work behavior: the moderating roles of emotional intelligence and gender”, International Journal of Conflict Management, 32(3), 514-534.
Legg, S., & Hutter, M. (2007). A Collection of Definitions of Intelligence. Frontiers in Artificial. Intelligence and Applications, 157(1), 17-24.
Lou, Z., Wang, C. and Zhang, C. (2018), “Government auditors’ ethics commitment and audit quality”. SSRN Electronic Journal. 1-24
Maleki, Marzieh; Saedi, Rahman (2022). Investigating the relationship between emotional intelligence and auditors' performance. Knowledge and research in applied psychology. 23(3). 261-269. (in Persian)
Malone, C.F. and Roberts, R.W. (1996), “Factors associated with the incidence of reduced audit quality behaviors”. Auditing: A Journal of Practice and Theory.15(2). 49-64.
Mayer, J. D., Caruso, D. R., & Salovey, P. (1999). Emotional Intelligence Meets Traditional Standards for an Intelligence. Intelligence. 27(4), 267- 298. https://doi.org/10.1016/S0160-2896(99)00016-1.
Nasir, S.Z., Bamber, D. and Mahmood, N. (2022). “A perceptual study of relationship between emotional intelligence and job performance among higher education sector employees in Saudi Arabia”. Journal of Organizational Effectiveness, 10(1), 60-76.
Nehme, R., Michael, A. and Haslam, J. (2021). “The impact of time budget and time deadline pressures on audit behaviour: UK evidence”, Meditari Accountancy Research. 30(2). 245-266.
Palaima, T., & Skaržauskienė, A. (2010). Systems Thinking as a Platform for Leadership Performance in a Complex World. Baltic Journal of Management, 5(3), 330-355.
Pourhydari, Omid; Soltaninejad, Ahmadsadegh; Soltaninejad, Ibrahim (2024). The effect of auditor partner's busyness on audit quality, auditor report delay and capital cost. Experimental accounting research. 14(1). 115-138. (in Persian)
Royai, Ramzan Ali; Talibnia, the power of God; The only sensitive, Yahya; Jalili, Saber (2012). Investigating the relationship between individual moral philosophy and demographic characteristics with behaviors that reduce audit quality. Management accounting scientific research quarterly. 6(16). 15-26. (in Persian)
Ruiz-Ariza, A., Casuso, R. A., Suarez-Manzano, S., & Martínez-López, E. J. (2018). Effect of augmented reality game Pokémon GO on cognitive performance and emotional intelligence in adolescent young. Computers & Education, 116, 49-63.
Ryan, G., Emmerling, R. J., & Spencer, L. M. (2009). Distinguishing High-Performing European Executives: The Role of Emotional, Social and Cognitive Competencies. The Journal of Management Development, 28(9), 859-875.
Saidi, Elham; Sabouri Moghadam, Hassan; Hashemi, Toraj (2019). Predicting the relationship between emotional intelligence and anger rumination with aggression in Tabriz University students. Social psychology research. 10(38). 65-82. (in Persian)
Salehi, Allah Karam; Kayseri, Taher; Tamradi, Ali (2017). The effect of emotional intelligence on the auditor's performance with the mediating role of intellectual capital. Accounting and Management Perspective Quarterly. 1(4). 60-71. (in Persian)
Satish, Mohammad Hossein; Sayadi, Lida (2016). Examining the relationship between excess free cash flows and earnings management with emphasis on the moderating role of audit quality (evidence from Tehran Stock Exchange). Journal of Shiraz University Accounting Advances. 9(1). 68-100. (in Persian)
Smith, K.J. and Emerson, D.J. (2017), “An analysis of the relation between resilience and reduced audit quality within the role stress paradigm”. Advances in Accounting. 3. 1-14.
Suyono, E. and Farooque, O.A. (2019). “Auditors’ professionalism and factors affecting it: insights from Indonesia”. Journal of Asia Business Studies. 13(4). 543-558.
Weisinger, H. (2006). Emotional Intelligence at Work: John Wiley & Sons.
Yulianti, Y., Zarkasyi, M. W., Suharman, H. and Soemantri, R. (2023). Effects of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors. Journal of Islamic Accounting and Business Research. 15(3), 385-401