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Shafaei Qarekushan, mohammad, Ahmadi, Faeq, KORDLOUIE, HAMIDREZA, Khanmohammadi, Mohammadhamed, Mahmoodiyandastnaee, Tahereh. (1403). A Model for the Effect of Emotional Intelligence Components on Auditor's Ethical Judgment by ‎Considering the Personality Trait of Extraversion. , 9(33), 113-128. doi: 10.30495/ijfma.2022.61085.1657
mohammad Shafaei Qarekushan; Faeq Ahmadi; HAMIDREZA KORDLOUIE; Mohammadhamed Khanmohammadi; Tahereh Mahmoodiyandastnaee. "A Model for the Effect of Emotional Intelligence Components on Auditor's Ethical Judgment by ‎Considering the Personality Trait of Extraversion". , 9, 33, 1403, 113-128. doi: 10.30495/ijfma.2022.61085.1657
Shafaei Qarekushan, mohammad, Ahmadi, Faeq, KORDLOUIE, HAMIDREZA, Khanmohammadi, Mohammadhamed, Mahmoodiyandastnaee, Tahereh. (1403). 'A Model for the Effect of Emotional Intelligence Components on Auditor's Ethical Judgment by ‎Considering the Personality Trait of Extraversion', , 9(33), pp. 113-128. doi: 10.30495/ijfma.2022.61085.1657
Shafaei Qarekushan, mohammad, Ahmadi, Faeq, KORDLOUIE, HAMIDREZA, Khanmohammadi, Mohammadhamed, Mahmoodiyandastnaee, Tahereh. A Model for the Effect of Emotional Intelligence Components on Auditor's Ethical Judgment by ‎Considering the Personality Trait of Extraversion. , 1403; 9(33): 113-128. doi: 10.30495/ijfma.2022.61085.1657

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

International Journal of Finance & Managerial Accounting
دوره 9، شماره 33، تیر 2024، صفحه 113-128  XML اصل مقاله (750.41 K)
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.30495/ijfma.2022.61085.1657
نویسندگان
mohammad Shafaei Qarekushan1؛ Faeq Ahmadi email 2؛ HAMIDREZA KORDLOUIEorcid 3؛ Mohammadhamed Khanmohammadi4؛ Tahereh Mahmoodiyandastnaeeorcid 5
1PhD Student in Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran.
2Assistant Professor, Department of Accounting and Finance, Qeshm Branch, Islamic Azad University, Qeshm, Iran.
3Associate Professor, Department of Accounting and Finance, Islamic Azad University, Eslamshahr Branch, Eslamshahr, Iran.
4Associate Professor, Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran
5Assistant Professor, Department of Psychology, Behshahr Branch, Islamic Azad University, Behshahr, Iran.
چکیده
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.‎
کلیدواژه‌ها
Ethical judgment؛ emotional intelligence؛ extraversion ‎
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