The Investigation of Relationship between Ethical Intelligence & Performance of Independent Auditors

The basic function of ethics is how to regulate emotional intelligence and analytical intelligence to serve the interests of society and how to convert the principles and positions. In the decisions of professional judgment such as audit it is expected moral intelligence is directly related to professional practice. Therefore, this study examines the relationship between ethical intelligence and performance audit including compassion, honesty, responsibility and forgiveness.
The method of the research is descriptive - correlation. The population of this research is staff audit of the firms’ members of the Iranian association of certified public accountants. Statistical sample is 306 audit firms located in Tehran which selected by simple random sampling. For data collection, we used standard questionnaire that number of questions to measure ethical intelligence is 16 and for auditors’ performance 4 questions. The analyses method of information is Structural Equation Model based on partial least squares and - XLSTAT 2014 version was used.
The results indicate that there is a significant relation between ethical intelligence and its components except forgiveness. Responsibility has the highest relationship with auditors’ performance and compassion and honesty and offence are most relevant with auditors’ performance in turn.
Therefore, whatever auditors have higher ethical intelligence; they will have better professional performance. Responsibility of ethical intelligence also has the highest importance on auditing profession.