Abstract
This paper aims to measure the influence of emotional intelligence on auditors’ judgment and the sustainability of audit activities in the Vietnamese market through auditors’ perceptions. Data were collected through interviews using questionnaires from 232 auditors who currently work for independent audit firms in many provinces and cities. The research methods used include Cronbach’s Alpha test, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM). The study showed that 5 of 5 factors of emotional intelligence positively affect the auditors’ judgment. These are intrapersonal awareness competency, interpersonal relationship capability, stress management ability, environment adaptability potentiality, and mood creativity focus. Meanwhile, only 4 of 5 factors of emotional intelligence positively influence the audit sustainability of audit projects (excluding interpersonal relationship capability). The study also shows that the auditor’s judgment has a positive influence on audit sustainability. Besides, there is a great difference related to the emotional intelligence and its impact on auditor’s judgment and audit sustainability based on gender. The study’s results provide scientific evidence that human factors, especially emotional intelligence, influence the auditor’s judgment and the sustainability of his/her professional career. Acknowledgment The authors would like to thank the Editor-in Chief and a reviewer for their helpful comments that in our view have helped to improve the quality of the manuscript significantly.
Highlights
Similar to many professions, in the audit field, human factors are always considered important factors affecting services’ quality
There are views that success in life depends on 20% of intelligent quotient (IQ) and 80% of emotional quotient (EQ) (Mayer & Salovey, 1995)
This study aims to measure the auditor’s perception and understanding about the components H4b: Environment adaptability skill has a positive of emotional intelligence and its influence on the effect on audit sustainability
Summary
In the audit field, human factors are always considered important factors affecting services’ quality. Studies on auditors are performed in different aspects such as career ethics, skepticism, satisfaction, loyalty, training process, and others. In the past couple of years, there are some studies related to emotional intelligence, audit judgment, and audit sustainability. The previous studies showed that human intelligence is a factor affecting the performance and success of works in life. There are views that success in life depends on 20% of IQ and 80% of EQ (Mayer & Salovey, 1995).
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
