بررسی تاثیر منبع کنترل و هوش هیجانی بر کیفیت حسابرسی

حسابرسی رشته و حرفه‌ای مبتنی بر رفتار حسابرس و صاحب‌کار بوده و به‌نوعی به رفتار وابسته است؛ بنابراین کیفیت حرفه‌ای همچون حسابرسی می‌تواند با متغیرهای رفتاری مانند هوش هیجانی و منبع کنترل، ارتباط تنگاتنگی داشته باشد. از این رو هدف این پژوهش تاثیر منبع کنترل و هوش هیجانی بر کیفیت حسابرسی است. جامعۀ آماری پژوهش ذی‌حسابان و مدیران مالی دستگاه‌های اجرایی شهر بیرجند می‌باشد. حجم جامعه در این پژوهش 80 نفر می‌باشد. در این پژوهش برمبنای جدول کرجسی/ مورگان (1970) 66 نفر به‌عنوان نمونه انتخاب شدند که پرسش‌نامه به روش نمونه‌گیری در دسترس، بین آن‌ها توزیع شد. این تحقیق از لحاظ ماهیت و روش، یک تحقیق توصیفی از نوع علّی و از منظر هدف یک تحقیق کاربردی می‌باشد. برای گردآوری داده‌ها از سه پرسش‌نامۀ استاندارد منبع کنترل سیرگار و همکاران (2018)، هوش هیجانی دانیل گلمن (2007) و کیفیت حسابرسی نچل و همکاران (2013) و کروان و همکاران (1991) استفاده شد. روایی و پایایی این پرسش‌نامه‌ها تایید گشت. برای تجزیه‌وتحلیل داده‌ها از شاخص‌های توصیفی و مدل‌سازی معادلات ساختاری با کمک نرم‌افزار اس‌پی‌اس‌اس و اسمارت پی‌ال‌اس استفاده شد. نتایج پژوهش نشان می‌دهد منبع کنترل بر کیفیت حسابرسی و هوش هیجانی بر کیفیت حسابرسی (با ضریب مسیر 0/658) تاثیر معنادار دارد.

the effect of locus of control and emotional intelligence on audit quality

background and purpose: high-quality audits play an essential role in enhancing investors' trust in financial reports. they contribute to improving the transparency of financial marketsand serve as a critical mechanism for monitoring managerial activities, limiting opportunistic behavior, and reducing agency costs in the relationship between managers and owners. thisresearch examines the effects of locus of control and emotional intelligence on audit quality,highlighting their significance in promoting accountability and strengthening the reliability offinancial reporting.methodology: the statistical population for this study consists of accountants and financialmanagers employed by executive bodies in the city of birjand, totaling 80 individuals. arepresentative sample of 66 participants was selected from this group using the karjisi-morgan (1970) table. questionnaires were distributed among the participants through theconvenience sampling method, ensuring accessibility and practicality in data collection. thisstudy employs a descriptive approach with a causal focus and is categorized as appliedresearch in terms of its objectives. data were collected using three standardizedquestionnaires: sirgaro et al.'s (2018) instrument for the locus of control, daniel goleman's(2007) emotional intelligence scale, and audit quality questionnaires developed by nechel etal. (2013) and kirwan et al. (1991). the research supervisor reviewed and validated thestandardised tools for their suitability in achieving the study's aims. reliability was assessedusing cronbach's alpha, which yielded coefficients of 0.937, 0.906, and 0.894, respectively,demonstrating high internal consistency across the instruments. the data analysis wasconducted in two distinct stages. in the first stage, descriptive statistics were processed usingspss software to summarize the demographic characteristics of the respondents and providea general overview of the data. in the second stage, inferential statistics were applied,utilizing structural equation modeling (sem) with smart pls software to test the researchhypotheses. this dual-phase methodology allowed for a detailed examination of therelationships between the variables under study and their respective effects on audit quality.findings: this study tested two primary hypotheses along with five sub-hypotheses. theresults demonstrated that locus of control, with a path coefficient of 0.255, and emotionalintelligence, with a path coefficient of 0.658, significantly impact audit quality. further analysis of the sub-hypotheses revealed that self-awareness (path coefficient: 0.160), self-regulation (path coefficient: 0.350), empathy (path coefficient: 0.251), and social skills (path coefficient: 0.359) also exert significant influences on audit quality. these findings highlight the multifaceted contributions of emotional intelligence to the auditing process. the t-values for these variables exceed 1.96, and their significance levels are below 0.05, confirming that the path coefficients are statistically significant at the 0.05 error level. however, spontaneity, with a path coefficient of 0.063, was found to have no significant effect on audit quality. the corresponding t-value of 0.717 falls below the threshold of 1.96, and the significance level exceeds 0.05, indicating that this path coefficient is not statistically significant. the results also suggest that emotional intelligence exerts a stronger influence on audit quality compared to locus of control.