جستجوی مقالات مرتبط با کلیدواژه « moral intelligence » در نشریات گروه « حسابداری »

The purpose of this research is to investigate the relationship between human intelligence and auditors' personality traits. Human intelligence is one of the important and distinct characteristics of humans, which includes mental and cognitive abilities. This type of intelligence includes abilities such as logical reasoning, solving complex problems, creativity, and memory and learning intelligent activities. By identifying the research gap, the purpose of this study is to investigate the relationship between human intelligence and auditors' personality traits using structural equations. The conducted investigations show that most of the studies that have been conducted in this field are either independent or a combination of two or three variables, but there has been no research that has conducted this title among auditors, which indicates an important theoretical and empirical gap in this field. It is the field. Therefore, this research aims to answer this question: What effect does auditors' eightfold intelligence have on their personality traits.

This research has an applied purpose and is in the category of
descriptive-correlational research. In this research, structural equation modeling was used to investigate the relationships between the components of the model, and partial least squares method was used for confirmatory factor analysis. In this research, 336 auditors and accountants were randomly identified by referring to the country's audit organization, and questionnaires were sent to them via e-mail, e-mail, and telegram, and finally 243 questionnaires were returned. The statistical population of this research is all certified accountants working in audit institutions, according to the latest statistics of the certified accountant community, their number is 2710, based on Cochran's sampling formula, 336 auditors were selected as the study sample, and the questionnaires were provided to them and finally, 243 completed questionnaires were provided to the researcher.

In this research, the Kolmogorov-Smirnov test was used to test the normality of the data. If the data distribution is normal, inferential statistical tests can be used. To check the normality of the data, the null hypothesis is based on the fact that the distribution of the data is normal. This test is tested at the 5% error level. If a larger significance value equal to the error level of 0.05 is obtained, there will be no reason to reject the null hypothesis. Walter McKenzie's multiple intelligences questionnaire (MII) and the five-factor personality questionnaire of McCree and Costa (1991) were used. To measure the validity of the questionnaire, the judgment of professors and experts in this field was used. Cronbach's alpha was used to test the validity of the questionnaire, and the value was 0.787. The structural equation method was used to test the hypotheses, and each variable in the structural equation model system can be considered both as an endogenous variable and an exogenous variable. The model shows the significance of the relationship between the variables and if the t coefficient calculated at the error level of 0.05% is not in the meaningless range (+1.96 and -1.96), there is no significant relationship between There are two variables available. And graph (2) shows the standard coefficients for the measurement model (standard coefficients for the questions and their related variables) and the structural model (path coefficients for the paths proposed in the model among the variables). The strength of the relationship between the factor (latent variable) and the observable variable is represented by the factor loading. The factor load is shown in this figure. Factor load is a value between zero and one. If the factor load is less than 0.5, the relationship is considered weak and is ignored. A factor between 0.3 and 0.6 is acceptable, and if it is greater than 0.6, it is very desirable.

The purpose of this research is to investigate the effect of human intelligence on the personality characteristics of accountants. According to the research results, it can be said that multiple intelligences and personality traits all play an important role in auditors' performance. To do their work, auditors need different intelligences such as logical intelligence, spatial intelligence, verbal intelligence, etc. Each of these intelligences is directly related to audit work. For example, logical intelligence is needed to analyze and review financial information and audit documents. In this research, structural equation modeling using PLS software is used to investigate the relationships between components. According to the data analysis, the results indicated that the research results showed that the significant numbers between the hypotheses were more than 1.96, and the hypotheses were accepted. In addition, personality traits in fostering trust and openness in communication were key, which can be considered as prerequisites for having a system where all key audit professionals in the organization can work together to strengthen the effectiveness of the internal control framework.

Increasing the quality of documentation can lead to an increase in audit quality and lead to an effective review and evaluation of audit evidence obtained. The present study presents a model to increase the quality of audit documentation based on the two components of moral and spiritual intelligence as well as the behavioral components of audit partners.

Semi-structured interviews were designed and conducted with 16 academic and organizational experts. The method of data analysis in the qualitative part is theoretical coding based on the grounded theory method, based on which a questionnaire was designed to evaluate the quality of audit documentation and auditors' behavioral background. In then,292  questionnaires were completed by the partners of the audit institutions. To answer the research questions, Structural Equation Modeling (SEM) and confirmatory factor analysis were used.

The results of the qualitative section showed that the quality of audit documentation has eight organizational components, complexity, time budget, fees ,team characteristics, legal, cultural and appearance. Also,the components of the behavioral background include ethics, personality, cooperation and attitude. The findings of the quantitative section showed that spiritual intelligence, moral intelligence and behavioral background have a direct effect on the quality of audit documentation, and a model was presented to increase the quality of audit documentation based on spiritual intelligence, moral intelligence and behavioral background of audit partners.

In addition to IQ, having spiritual and moral Intelligence can also maintain the ethical behavior of auditors, and the auditors have the necessary intelligence during the review and preparation of audit documentation, so that he can in

Contribution: 

Spiritual and moral Intelligence creates a kind of internal monitoring during investigation and documentation, thus ensuring compliance with ethical principles. Therefore, according to the presented model and research findings, audit authorities can use a more accurate model to compile and control the documentation of audit files, as well as the dimension of moral and spiritual Intelligence and moral, personality, cooperation and attitude can be considered as the criteria for granting the partnership of audit institutions.

The quality of the auditor’s opinion is an important factor in the long-term survival of audit institutions. In this research, an attempt has been made to provide a model to increase the quality of the auditor’s opinion based on the behavioral background, and moral and spiritual intelligence of the partners of audit institutions. The research method in the qualitative part is grounded theory. Therefore, in-depth interviews with 16 academic and organizational experts were designed and implemented. A questionnaire was designed to evaluate the quality of the auditor’s opinion and the behavioral background of audit partners. The results of the qualitative part indicate that the quality of audit opinion is influenced by five formals, Inclusivism of opinions, quantity, adaptability, and explanatory paragraph, as well as the behavioral background is influenced by the ethical, personality, cooperation, and attitude components. In the quantitative part of this research, 292 questionnaires were completed by the partners and the results of the path analysis showed that the priority of spiritual intelligence, followed by moral intelligence and behavioral background have a direct impact on the quality of the auditor’s opinion. The results of this research can be used to increase the quality of the auditor’s opinions and improve decisions and effective supervision in the field of auditing

The purpose of this study is to investigate the impact of moral intelligence on the professional judgment of auditors. It also seeks to rate the impact of each of the 10 components of ethical intelligence on the judgment of auditors.
This study is applied in its purpose and analytical-inferential in its implementation approach. The statistical population for this study comprised auditors from the Supreme Audit Court of Iran (SAC) across three provinces: Isfahan, Yazd, and Chaharmahal and Bakhtiari. The sample size consisted of 115 individuals selected from these provinces. Two standard questionnaires of moral intelligence and professional judgment of auditors (Cronbach's alpha 0.954 and 0.936, respectively) were used to collect the required data. Out of 115 distributed questionnaires, 104 questionnaires were usable. Analysis of research data was performed to test research hypotheses using the Spearman test and to rank the effect of ethical intelligence components on the judgment of auditors using the Friedman test and SPSS software.
The study findings reveal that all 10 components of moral intelligence significantly influence the professional judgment of auditors. Notably, the components of commitment, acknowledgment of mistakes and failures, and the ability to forgive one's mistakes demonstrated the most substantial impact on auditors' professional judgment.
In conclusion, the impact of all 10 components of moral intelligence manifests in performance aligned with principles, values, and beliefs. This includes attributes such as honesty, perseverance, commitment to doing what is right, honoring promises, taking personal responsibility for decisions, acknowledging mistakes and failures, and embracing the duty to serve others. Actively interested in others, the ability to forgive one's own mistakes, and the ability to forgive the mistakes of others were proven by the professional judgment of auditors. The components of moral intelligence were ranked based on their impact on the professional judgment of auditors, revealing a distinct hierarchy. At the forefront, fulfillment of the promise emerged as the most influential component, boasting an impact rate of 6.87. Following closely behind, admitting mistakes and failures garnered significant importance with an impact rate of 6.85. The ability to forgive one's own mistakes also proved to be a crucial factor, with an impact rate of 6.68. Moreover, performance grounded in principles, values, and beliefs held considerable sway over auditor judgment, registering an impact rate of 6.10. Similarly, honesty was deemed influential, with an impact rate of 6.08. Actively demonstrating interest in others and assuming responsibility for personal decisions shared a joint impact rate of 5.78, highlighting their significance in shaping auditor judgment. Accepting responsibility to serve others followed closely behind, with an impact rate of 5.70. Conversely, perseverance and insistence on the right exhibited a comparatively lower impact, with a rate of 4.90. Lastly, the ability to forgive the mistakes of others concluded the ranking, with an impact rate of 4.86.

The auditing profession is a hard and stressful job with emotional reactions to job pressures with a strong emotional intelligence concept that emotional intelligence and moral intelligence are expected to mediate in reducing the impact of job pressure on auditors' judgment and affect the quality of their work. Therefore, this study investigates the effect of Audit Job Pressure on Auditors' Judgment and Mental Norms by Considering the Mediating Role of Emotional Intelligence and Moral Intelligence. 

The methodology of this research is a descriptive survey. The study's statistical population is auditors working in the auditing organization and auditing firms, a members of the Iranian Society of Certified Public Accountants. The selected sample includes 384 questionnaires distributed and collected in the winter of 2021 and 2022 in the spring. Research hypotheses have been tested using structural equation techniques. 

The findings of the research in connection with hypothesis testing, the investigation of the impact of job pressure on auditors' judgment, showed that the job pressure of the auditor, including time budget pressure and client incentive pressure, has a negative and significant effect on the auditor's judgment. This means that the job pressure of the auditor leads to poor professional judgment. Findings related to hypothesis testing- the effect of emotional intelligence on the relationship between the job pressure of the auditor and auditor's judgment- showed emotional intelligence has a mediation effect and affects the relationship between the job pressure of the auditor and auditor's judgment. In other words, emotional intelligence weakens the negative relationship between the job pressure of the auditor and the auditor's judgment. With the increase in emotional intelligence, the negative effect of the job pressures of the auditor on the auditor's judgment decreases. The findings in connection with hypothesis testing-the effect of moral intelligence on the relationship between the job pressure of the auditor and auditor's judgment- showed moral intelligence has a mediation effect and affects the relationship between the job pressure of the auditor and auditor's judgment. This means that moral intelligence reduces the negative impact of the job pressure of the auditor on the auditor's judgment.

The research results show that the time budget influences auditors' judgment, and the pressure of the time budget in the audit of annual financial statements overshadows the auditors' judgment. In other words, the limitation of time and work overload has resulted in increased burnout and decreased performance among auditors, and as a result, the auditor cannot make accurate and fair judgments. Also, client pressure as one of the criteria for measuring audit pressure, is a factor that affects auditors' judgment during the auditing. When the auditor faces the pressure of the employer in his work environment, it causes the auditors to accept the reports imposed by the client in order to keep the client and to propose less necessary audit adjustments, and as a result, the quality of the auditor's decisions and judgment decreases. The research results show that with the increase in emotional intelligence, the negative effect of job pressure on the auditor's judgment decreases. This means that auditors with high emotional intelligence in interacting with their owners are less affected by their demands, and as a result, the quality of their work is not reduced and they will have more conservative judgments; Therefore, the mediation effect of emotional intelligence as a key factor can reduce the negative effects of job pressures on auditors' judgment. Also, the negative impact of the job pressure of the auditor on the auditor's judgment is reduced under the influence of the moral intelligence variable; because auditors with high moral intelligence will be able to structure dynamic and stable rules and identify their activities in the environment; Therefore, the more the components of auditors' moral intelligence such as integrity, responsibility, compassion and forgiveness have a positive change, in addition to increasing the level of work commitment, they will also improve the level of their communication and decision-making skills. Therefore, it is recommended that auditing institutions prepare their time budget appropriately and conventionally. On the other hand, audit contracts in Iran are often prepared with a certain amount and a certain period; Therefore, in order to protect the quality of operations, audit institutions are advised to be aware of the performance of personnel in dealing with time budget pressure and to increase the awareness of auditors in order to reduce the threatening effects of this type of audit pressure. Also, auditing institutions should use experienced auditors alongside less experienced auditors in working groups to reduce the pressure imposed by the client, especially on less experienced auditors, and help the quality of audit judgment. Also, regulatory bodies and institutions should strengthen auditors' emotional and moral intelligence by implementing management strategies such as holding training courses so that they can deal rationally and fairly in the face of such pressures. Researchers are advised to investigate the effect of emotional and moral intelligence on the auditor's judgment in other dimensions of job pressures, such as social pressures. Also, due to the existence of different individual characteristics and cultural differences, it is recommended in future research to investigate how cultural differences or other factors, such as individual characteristics can play a role in the effect of emotional intelligence and moral intelligence on the auditor's judgment.

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.
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.
The root mean of each hidden variable is greater than the maximum correlation of that hidden variable with other hidden variables.
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.

The decision to expose or silence a financial misconduct in the organization that the person working in the accounting profession is witnessing is a ethical dilemma.The purpose of this study was to investigate the relationship between ethical awareness and ethical judgment of accountants towards the Whistle-blowing of financial misconduct with the emphasis on the role of moral intelligence. For this purpose, in a web-based platform, questions in the form of a standardized questionnaire and researcher-made scenarios were provided to professionals in the public sector of Guilan province. The collected data from a total of 273 completed questionnaires were analyzed using structural equation method with partial least squares (second generation) approach. The findings from the final model indicate that ethical awareness does not directly correlate with ethical judgment in relation to the types of Whistle-blowing being investigated in this research, but ethical intelligence modulates this relationship to a considerable extent. In addition, moral judgment has a significant impact on types of Whistle-blowing, and ethical intelligence can also play a positive role in this regard.