The Impact of Emotional Intelligence on Auditor Judgment

15 Pages Posted: 12 Feb 2018

See all articles by Ling Yang

Ling Yang

Longwood University

Alisa Gabrielle Brink

Virginia Commonwealth University

Benson Wier

Virginia Commonwealth University

Date Written: March 2018

Abstract

This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, we focus on how EI may influence the relation between job pressures (i.e., time budget pressure and client pressure) and auditors' judgment. Specifically, we investigate the moderating effect of EI on auditors' third‐person assessments of an auditor's actions when subject to internal and external pressures. The results suggest that the moderating influence of EI can effectively reduce auditors' tendency to engage in dysfunctional behavior and improve audit quality. Further, moderation analysis suggests that EI is a significant mechanism that moderates the effects of different types of pressure on auditors' judgments.

Keywords: affect, auditor judgment, audit pressures, audit quality, China, client pressure, emotional intelligence, time budget pressure

Suggested Citation

Yang, Ling and Brink, Alisa Gabrielle and Wier, Benson, The Impact of Emotional Intelligence on Auditor Judgment (March 2018). International Journal of Auditing, Vol. 22, Issue 1, pp. 83-97, 2018, Available at SSRN: https://ssrn.com/abstract=3121460 or http://dx.doi.org/10.1111/ijau.12106

Ling Yang (Contact Author)

Longwood University ( email )

Farmville, VA
United States

Alisa Gabrielle Brink

Virginia Commonwealth University ( email )

301 W. Main St.
PO Box 844000
Richmond, VA 23284
United States

Benson Wier

Virginia Commonwealth University ( email )

School of Business 301 W. Main St.
Richmond, VA 23284
United States
804-828-7162 (Phone)
804-828-8884 (Fax)

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