مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Information Journal Paper

Title

THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE & AUDITOR'S PERFORMANCE

Pages

  41-64

Abstract

 The purpose of this study was to evaluate the relationship between SPIRITUAL INTELLIGENCE, EMOTIONAL INTELLIGENCE and auditors’ performance. The research method was descriptive-surveying and the studied time was 2014. The statistical population was selected from the auditors employed in 13 audit institutions. Sample size was set 159 according to Cochran sampling formula.180 questionnaires were distributed, of which 148 questionnaires were received for statistical analysis. The probability of resulting in significant model parameters was used to test the hypothesis. Suitability of the model was evaluated through structural equations. The results show that: There is a significant relationship between EMOTIONAL INTELLIGENCE and SPIRITUAL INTELLIGENCE. There is no significant relationship between SPIRITUAL INTELLIGENCE and audits performance. There is a significant relationship between EMOTIONAL INTELLIGENCE and performance and finally, EMOTIONAL INTELLIGENCE mediates the relationship between SPIRITUAL INTELLIGENCE and auditors' performance.

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  • Cite

    APA: Copy

    MORADI, MAHDI, & AFSHAR IMANI, Y.SADAT. (2017). THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE & AUDITOR'S PERFORMANCE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 9(35 ), 41-64. SID. https://sid.ir/paper/197936/en

    Vancouver: Copy

    MORADI MAHDI, AFSHAR IMANI Y.SADAT. THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE & AUDITOR'S PERFORMANCE. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2017;9(35 ):41-64. Available from: https://sid.ir/paper/197936/en

    IEEE: Copy

    MAHDI MORADI, and Y.SADAT AFSHAR IMANI, “THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE, SPIRITUAL INTELLIGENCE & AUDITOR'S PERFORMANCE,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 9, no. 35 , pp. 41–64, 2017, [Online]. Available: https://sid.ir/paper/197936/en

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