Presenting a model to explain the relationship between the components of emotional intelligence and the auditor's moral judgment, taking into account the character trait of conscientiousness (responsibility)

Document Type : Original Article

Authors
Mohammad Shafaei Qarekushan 1
faegh ahmadi 2
hamidreza kordlouie 3
mohammadhamed Khanmohammadi 4
Tahereh Mahmoudiyan Dastnaei 5
1 PhD. Candidate of 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/jik.2024.75987.4434
Abstract
Background: The aim of the current research is to provide a model to explain the relationship between the components of emotional intelligence and auditor's moral judgment, taking into account the character trait of conscientiousness.
Method: The descriptive research method is correlational. Emotional intelligence is the independent variable and moral judgment is the dependent variable. Also, the personality trait of conscientiousness has been considered as a moderating variable. The statistical population includes auditors who are members of the official auditors society of Iran and also working in the audit organization in 2019. The total number is about 1400 people and the number of sample people is 385 people. The random sampling method is simple, scenario was used to measure moral judgment, and Golman and Neo's five-factor questionnaire were used to measure auditor's emotional intelligence and personality. In Renheit, the structural model with Smart pls covariance software was used to analyze the results. Findings: The results showed that conscientiousness as a moderating variable was effective in the relationship between the auditor's moral judgment and emotional intelligence, and all interactions were estimated to be significant as part of the social skill component. Conclusion: Conscientiousness increases the auditor's objectivity and as a result reduces unethical behaviors. It is recommended that employers use personality assessment tools during selection.
Keywords
moral judgment
conscientiousness (responsibility)
emotional intelligence
auditor
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