Analysis of the role of emotional intelligence, social intelligence and social responsibility of auditors on the audit report readability

asadiyan owghani, Asghar; karimi shalghooni, mansooreh

doi:10.61186/aapc.8.15.297

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Volume 8, Issue 15 (9-2023)

aapc 2023, 8(15): 297-337

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Analysis of the role of emotional intelligence, social intelligence and social responsibility of auditors on the audit report readability

Asghar Asadiyan owghani

¹, Mansooreh Karimi shalghooni²

1- Assistant Professor, Department of Accounting, Islamic Azad University, Sarab Branch, Sarab, Iran.(corresponding Author) , as.asadiyan@gmail.com
2- MSc in Accounting, Islamic Azad University, Sarab branch, Sarab, Iran (karimishaalgooni@gmail.com)

Abstract: (1095 Views)

The audit report as the result of the auditor's work should be understandable for users. Therefore, the main problem of this research is to investigate the impact of the auditor's personal characteristics, including emotional intelligence, social intelligence, and social responsibility, which are behavioral factors involved in the auditor's personality and lead to the way of writing the audit report, on the readability of this report. This research is applied in terms of purpose and in terms of methodology, it is descriptive-correlation of the type of structural equations, which was used to collect data from standard questionnaires. Using the random sampling method, the research sample includes 91 partners of audit institutions and managers of audit organizations, members of the Certified Public Accountants Society of Iran, who have audited 131 audit reports of selected companies admitted to the Tehran Stock Exchange in 2022. Structural equation model and partial least square method (PLS) have been used to test the hypotheses. The findings show that auditors' emotional intelligence, social intelligence and social responsibility have a positive and significant effect on the readability of the audit report. Therefore, based on the theory of communication and the theory of social identity, it can be stated that the higher the auditors' skills in the field of emotional intelligence, social intelligence and responsibility, the more readable they write in the audit report, which leads to better communication with the users of these reports. The arrangement of the readable writing context of the said report is provided.

Keywords: Emotional Intelligence, Social Intelligence, Social Responsibility, Auditor's Report Readability

Full-Text [PDF 387 kb] (331 Downloads)

Type of Study: Research | Subject: Special
Received: 2023/07/26 | Accepted: 2023/09/22 | Published: 2023/09/22

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asadiyan owghani A, karimi shalghooni M. Analysis of the role of emotional intelligence, social intelligence and social responsibility of auditors on the audit report readability. aapc 2023; 8 (15) :297-337
URL: http://aapc.khu.ac.ir/article-1-1176-en.html

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