Investigating the effect of emotional intelligence on the relationship between self-interpretation and auditor objectivity

Document Type : Research Paper


1 Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran

2 Faculty of Research Center of Management and Productivity Studies Center, University of Tarbiat Modares, Tehran, Iran

3 Faculty of Accounting, Khalkhal Branch, Islamic Azad University, Khalkhal, Iran


The purpose of this article is to investigate the effect of emotional intelligence on the relationship between self-interpretation and auditor objectivity. The method of data collection is library ‌and field. The research method is descriptive-correlational. In order to collect data by field method, interviews with experts, accountants and auditors were conducted using a questionnaire. The statistical population of the study is ‌107 companies listed on the stock exchange in 1398 ‌. In order to determine the sample size ‌, a stratified random sampling method ‌has been used. Based on this and according to Krejcie and Morgan's table, 86 companies have been selected as a sample ‌. Data analysis ‌using SPSS software was performed. The results showed that Cronbach's alpha value of all research variables was above 0.7, so it indicates that the questionnaire had good reliability. The results showed that there is a positive and significant effect between the self-interpreting variable with auditors 'objectivity and emotional intelligence and emotional intelligence on auditors' objectivity at the level of 0.1%. Value R 2 The results are 0.46 , 0.7 , 0.23, ‌-respectively. The results of the analysis of the main hypothesis showed that there is a positive and significant effect between ‌all factors. And their value is higher than 0.3, which shows a favourable relationship ‌. The results of the fit indices ‌show ‌that the model has a good fit. The ratio of chi-square to the degree of freedom is 2.71. The root means the square root of the approximation error RMSEA is 0.04. Other ‌fitness indicators such as good fit index GFI ) and adjusted goodness fit index AGFA were 0.92 and 0.93, respectively, which confirm the model fit.


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Volume 14, Issue 3
March 2023
Pages 261-272
  • Receive Date: 06 February 2022
  • Revise Date: 19 March 2022
  • Accept Date: 10 April 2022