Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence

NAVIDI ABBASPOUR, Ebrahim; SALAHSHOUR, Solmaz

doi:10.22034/iaar.2022.162393

Investigating the Effect of Auditor's Role Ambiguity, Belief in Self-Efficacy and Professional Ethics Sensitivity on their Performance Emphasizing Emotional Intelligence

Document Type : Original Article

Authors

Ebrahim NAVIDI ABBASPOUR ¹

Solmaz SALAHSHOUR ²

¹ Department of accounting,Islamic Azad University, Marand, Iran

² Islamic Azad University Marand Branch, Iran

10.22034/iaar.2022.162393

Abstract

The purpose of this study is investigating the effect of auditor's role ambiguity, belief in self-efficacy and professional ethics sensitivity on their performance emphasizing emotional intelligence. The method is descriptive-surveying. Measure the variables of role ambiguity from the Riso Hoss and Lirtezman (1970) questionnaire, belief in self-efficacy from the Spector (1983) questionnaire, professional ethics sensitivity from the Shob (1993) questionnaire, auditor’s performance from the Donlly and Obreyan (2003) questionnaire and emotional intelligence from the Gelman (2001) questionnaire has been used. The research was conducted over a six-month period. The statistical population is staff Audit Firms Member of Iranian Society of Certified Accountants and auditing organizations, of which 198 ones were selected as sample according to Cocran formula. Also, data were analyzed using simple and multiple linear regression test. The results showed that auditor's role ambiguity, Believe in auditors’ self-efficacy, Auditors’ professional ethics sensitivity affects their performance. Emotional intelligence and role ambiguity doesn’t affect their performance. Emotional intelligence and belief in auditors’ self-efficacy affects their performance. Emotional intelligence and auditors’ professional ethics sensitivity affects their performance.

Keywords

Role Ambiguity

Believe in Self-Efficacy

Auditors’ Professional Ethics Sensitivity

Auditor’s Performance

Emotional Intelligence