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

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 ‎۲۰۱۹‎. The total number was ‎about ‎۱۴۰۰‎ subjects. Sampling was calculated through Morgan table and Cochran's formula as ‎۳۸۵‎ 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.‎

Keywords:

Ethical judgment , emotional intelligence , extraversion ‎