نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری- دانشکده اقتصاد، مدیریت و علوم اجتماعی- دانشگاه شیراز. شیراز- ایران
2 گروه حسابداری- دانشکده اقتصاد مدیریت و علوم اجتماعی دانشگاه شیراز. شیراز. ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [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 whether emotional intelligence competencies can have an effect on 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 emotional intelligence has an effect on reducing the Reduced Audit Quality Behaviors.
کلیدواژه‌ها [English]
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