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Investigating the Mediating Role of Emotional Intelligence Factors on Time Pressure and Political Pressure in Public Sector Audit
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Abstract: (1674 Views) |
| Recent changes in audit processes require new and different forms of auditor judgment that may ultimately have a direct impact on audit quality. Auditing, due to political and temporal pressures, is often stressful with unique features that can exacerbate work pressure and impair audit quality. The purpose of this study is to investigate the mediating effect of emotional intelligence factors on temporal budget pressure and political pressure on audit. Accordingly, using quantitative research design and survey strategy, the results indicate that emotional intelligence is very effective in reducing the time pressure and political pressure on audit. Different behavioral patterns were observed between the auditors with high emotional intelligence and low emotional intelligence so that the auditors with higher emotional intelligence provided more rational reactions in the stress condition than the auditors with lower emotional intelligence |
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| Keywords: Emotional Intelligence, Time Budget Pressure, Political Pressure, Public Sector Audit |
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Full-Text [PDF 444 kb]
(700 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/12/7 | Accepted: 2020/04/8 | Published: 2021/09/1
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