Geography and Regional Planning

Geography and Regional Planning

Examining the relationship between emotional intelligence and self-interpretation and the auditor's objectivity

Authors
Mojtaba Mirzaaghaei 1
Behrouz Khodarahmi 2
Hossein Jabbary 1
Meysam Arabzadeh 3
Mohammad Alipour 4
1 Department of Accounting, Kashan branch, Islamic Azad University, Kashan, Iran
2 Assistant Professor in Accounting, Faculty of Research Center of Management & Productivity Studies Center, University of Tarbiat Modares, Tehran, Iran
3 Department of Accounting, Kashan branch, Islamic Azad University, Kashan, IranUniversity of Kashan،, Kashan, Iran
4 Department of Accounting, Khalkhal branch, Islamic Azad University, Khalkhal, Iran
10.22034/jgeoq.2024.280511.3009
Abstract
The purpose of this article is to investigate the relationship between emotional intelligence and the relationship between self-interpretation and the auditor's objectivity. The method of data collection is library and field. The descriptive research method is correlation type. The purpose of collecting data was to interview experts and accountants and auditors using a questionnaire tool. The statistical population of the research is 107 companies admitted to the stock exchange in 2018. In order to determine the sample size, stratified random sampling method was used. Based on this and according to the Karjesi and Morgan table, 86 companies have been selected as samples. Data analysis was done using SPSS software. The results of the research showed that the Cronbach's alpha value of all research variables was above 0.7, so it indicates that the questionnaire had good reliability. The results of the research showed that there is a positive and significant relationship between self-interpretation and auditors' objectivity and emotional intelligence with auditors' objectivity at the level of 95. Their correlation level respectively (r=0.679). (r=0.256). (r=0.451). is Also, the results showed that there is a positive and significant effect between the variable of self-interpretation with auditors' objectivity and emotional intelligence and emotional intelligence on auditors' objectivity at the level of 0.1%. The obtained R2 values are 0.46, 0.7, and 0.23, respectively
Keywords
Emotional intelligence
self-interpretation
auditor
auditor'
s objectivity
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