Document Type : Original Article
Authors
1
PhD Student, Department of Accounting, Faculty of Humanities, Tonekabon Azad University, Iran
2
Assistant Professor, Department of Accounting, Faculty of Humanities, Azad University, West Tehran Branch, Tehran, Iran
3
Assistant Professor, Department of Accounting, Assistant Professor, Ashtian Branch, Ashtian Branch, Iran
4
Assistant Professor, Department of Accounting, Assistant Professor, Tonekabon Branch, Azad University, Iran
10.22034/iaar.2022.151101
Abstract
Objective: The present study aimed to investigate the effect of emotional, moral and cultural intelligence on auditor performance and their relationship with financial health of firms, by studying the effect of gender adjustment. Financial health is one of the factors of sustainable development in any country. In Iran, despite many efforts to promote financial health, this phenomenon has not only not increased, but also has declined in recent years, according to statistics released by the World Bank on indicators of good governance.
Method: This research is descriptive-correlational in terms of applied purpose and in terms of data collection method. The statistical population of this study is auditors working in all auditing firms accepted in the Iranian Society of Certified Public Accountants operating in Tehran. 300 people were selected by cluster random sampling. 225 healthy questionnaires were used for analysis. Data collection tool was a standard questionnaire. In order to evaluate the validity and reliability of the measurement tools, the validity of the content and the results of the measurement model were cited, and the results of the validity and reliability of the questionnaires were confirmed. Structural equation modeling was used to analyze the data using Smart PLS 3 software.
Results: The root mean of each hidden variable is greater than the maximum correlation of that hidden variable with other hidden variables.
Conclusion: The results of the hypothesis test showed that the auditor's emotional intelligence has an effect on the auditor's performance. The auditor's emotional intelligence affects the financial health of the firm through the performance of the auditor. Gender has a moderating effect on the effect of emotional intelligence on the auditor's performance. The auditor's ethical intelligence affects the auditor's performance. The auditor's moral intelligence affects the financial health of the firm through the performance of the auditor. Gender has a moderating effect on the effect of moral intelligence on the performance of the auditor. The auditor's cultural intelligence affects the auditor's performance. The auditor's cultural intelligence affects the financial health of the firm through the performance of the auditor. Gender has no moderating effect on the effect of cultural intelligence on the auditor's performance. The auditor's performance affects the financial health of the firm.
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