مقاله انگلیسی رایگان در مورد تاثیر هوش هیجانی در قضاوت حسابرس – وایلی ۲۰۱۷

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مشخصات مقاله
انتشار مقاله سال ۲۰۱۷
تعداد صفحات مقاله انگلیسی ۱۵ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه وایلی
نوع مقاله ISI
عنوان انگلیسی مقاله The impact of emotional intelligence on auditor judgment
ترجمه عنوان مقاله تاثیر هوش هیجانی در قضاوت حسابرس
فرمت مقاله انگلیسی  PDF
رشته های مرتبط روانشناسی، حسابداری
گرایش های مرتبط روانشناسی صنعتی و سازمانی، حسابرسی
مجله مجله بین المللی حسابرسی – International Journal of Auditing
دانشگاه College of Business and Economics – Longwood University – USA
کلمات کلیدی تأثیرات، قضاوت حسابرس، فشارهای حسابرسی، کیفیت حسابرسی، چین، فشار مشتری، هوش هیجانی، فشار بودجه زمانی
کلمات کلیدی انگلیسی affect, auditor judgment, audit pressures, audit quality, China, client pressure, emotional intelligence, time budget pressure
کد محصول E6954
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۱ | INTRODUCTION

Recent changes in regulation and audit processes that require new and varying forms of auditor judgment (International Auditing and Assurance Standards Board [IAASB], 2009) underscore the importance of identifying and understanding the unobservable elements that influence audit quality, such as interpersonal affect (Trotman, 2011). Emotion may interact with other variables to influence auditors’ judgments and decisions. This study investigates emotional intelligence (EI), the ability to perceive and manage one’s own and others’ emotions, as a key factor in dealing with pressures in an audit context. Specifically, we extend prior research by investigating the moderating effect of EI on auditor judgments of a hypothetical case wherein an auditor is subject to internal and external pressures. Mayer and Salovey (1997, p. 10) define EI as “the ability to perceive and express emotion, assimilate emotion in thought, understand and reason with emotion, and regulate emotion in the self and others.” Auditors’ judgments may be negatively influenced by interpersonal affect (emotional responses arising from interactions between auditors and clients). Prior research indicates that EI is a predictor of job performance and plays a large role in relieving job stress (Nikolaou & Tsaousis, 2002). Akers and Porter (2003, p. 65) state that “EI skills are critical for the success of the accounting profession.” Therefore, it is critical for auditors to recognize and manage their affective reactions when dealing with clients (Bhattacharjee, Moreno, & Riley, 2012). Moreover, Cianci and Bierstaker (2009) acknowledge the need for auditors to manage their emotions and suggest that future research explores ways in which auditors can be trained to manage their emotions. Job‐related pressures play a significant role in the accounting profession. Prior research indicates that both time budget pressure (e.g., Coram, Ng, & Woodliff, 2003; 2004; McNair, 1991) and client pressure (e.g., Hackenbrack & Nelson, 1996; Moreno & Bhattacharjee, 2003) negatively influence audit judgment. There is a need to improve our understanding of how to mitigate the ill effects of these pressures, such as dysfunctional auditor behaviors and decreased audit quality (Hartmann & Maas, 2010). Therefore, one purpose of this study is to address a gap in the literature by investigating the effect of EI on auditor judgment under various pressures. In particular, we focus on how EI influences the relationship between auditor judgment and two prevalent forms of job pressures: time budget pressure (internal pressure) and client pressure (external pressure). Owing to widespread concern in recent years regarding suspicious accounting practices and dysfunctional audit behaviors in China, Liu and Zhang (2008) argued that time pressure in an auditing context is an increasingly important environmental factor that warrants additional research. Chinese auditors may be especially sensitive to pressures from individuals viewed as superiors due to the high degree of power distance in China (Hofstede, 1993; Zhuang, Thomas, & Miller, 2005).1 Therefore, we conducted an experiment using 173 staff and senior auditors working at auditing firms in China to investigate our research questions.2 This participant group facilitated an investigation of factors which influence dysfunctional auditor behaviors and EI as a potential moderator that can mitigate such behaviors to improve audit quality.

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