Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence
1
Department of accounting,Islamic Azad University, Marand, Iran
2
Islamic Azad University Marand Branch, Iran
10.22034/iaar.2022.162393
Abstract
The purpose of this study is investigating the effect of auditor's role ambiguity, belief in self-efficacy and professional ethics sensitivity on their performance emphasizing emotional intelligence. The method is descriptive-surveying. Measure the variables of role ambiguity from the Riso Hoss and Lirtezman (1970) questionnaire, belief in self-efficacy from the Spector (1983) questionnaire, professional ethics sensitivity from the Shob (1993) questionnaire, auditor’s performance from the Donlly and Obreyan (2003) questionnaire and emotional intelligence from the Gelman (2001) questionnaire has been used. The research was conducted over a six-month period. The statistical population is staff Audit Firms Member of Iranian Society of Certified Accountants and auditing organizations, of which 198 ones were selected as sample according to Cocran formula. Also, data were analyzed using simple and multiple linear regression test. The results showed that auditor's role ambiguity, Believe in auditors’ self-efficacy, Auditors’ professional ethics sensitivity affects their performance. Emotional intelligence and role ambiguity doesn’t affect their performance. Emotional intelligence and belief in auditors’ self-efficacy affects their performance. Emotional intelligence and auditors’ professional ethics sensitivity affects their performance.
NAVIDI ABBASPOUR, E., & SALAHSHOUR, S. (2022). Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence. Accounting and Auditing Research, 14(55), 77-96. doi: 10.22034/iaar.2022.162393
MLA
Ebrahim NAVIDI ABBASPOUR; Solmaz SALAHSHOUR. "Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence". Accounting and Auditing Research, 14, 55, 2022, 77-96. doi: 10.22034/iaar.2022.162393
HARVARD
NAVIDI ABBASPOUR, E., SALAHSHOUR, S. (2022). 'Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence', Accounting and Auditing Research, 14(55), pp. 77-96. doi: 10.22034/iaar.2022.162393
VANCOUVER
NAVIDI ABBASPOUR, E., SALAHSHOUR, S. Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence. Accounting and Auditing Research, 2022; 14(55): 77-96. doi: 10.22034/iaar.2022.162393
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