DIFFERENCES IN EMOTIONAL INTELLIGENCE BETWEEN AUDITORS AND ACCOUNTING STUDENTS: A MULTIDIMENSIONAL APPROACH
DOI:
https://doi.org/10.37659/2663-5070-2023-11-59-75Keywords:
emotional intelligence, auditor, accounting student, professional scepticismAbstract
Within the accounting profession, auditors must exercise professional skepticism, also known as a questioning mind. A questioning mind is key to overall audit quality because it causes auditors to use a critical eye when evaluating financial statements and asking appropriate questions. Emotional intelligence can positively influence professional skepticism. Yet, accounting students exhibit lower levels of emotional intelligence than their peers, which could be problematic for the profession. This quantitative study aimed to determine if a difference existed between the emotional intelligence levels of auditors and accounting students on both a combined and multidimensional level. Emotional intelligence was measured on four dimensions. The results indicate that auditors had higher overall emotional intelligence scores (M = 3.82, SD = .38) than students (M = 3.65, SD = .43). Auditors scored significantly higher on self-focused emotion appraisal (M = 4.16, SD = .55) than students (M = 3.69, SD = .66). This study contributes to the body of knowledge on emotional intelligence between auditors and accounting students to provide insights for accounting educators regarding accounting curriculum to better prepare students for a career in auditing.
References
Andiola, L. M., Bedard, J. C., & Westermann, K. D. (2019). It’s not my fault! Insights into subordinate auditors’ attributions and emotions following audit review. Auditing: A Journal of Practice & Theory, 38(1), 1–27. https://doi.org/10.2308/ajpt-52132
Hurtt, R., Brown-Liburd, H., Earley, C., & Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing, 32(1), 45-97. https://doi.org/10.2308/ajpt-50361
Nolder, C. J., & Kadous, K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: A way forward. Accounting, Organizations and Society, 67, 1–14. https://doi.org/10.1016/j.aos.2018.03.010
Ciolek, M., & Emerling, I. (2019). Can we shape trait professional skepticism through university accounting programs? Evidence from Polish university. Sustainability, 11(1). https://doi.org/10.3390/su11010291
Cohen, J. R., Dalton, D. W., & Harp, N. L. (2017). Neutral and presumptive doubt perspectives of professional skepticism and auditor job outcomes. Accounting, Organizations and Society, 62, 1–20. https://doi.org/10.1016/j.aos.2017.08.003
Farag, M. S., & Elias, R. Z. (2016). The relationship between accounting students' personality, professional skepticism and anticipatory socialization. Accounting Education, 25(2), 124–138. https://doi.org/10.1080/09639284.2015.1118639
Gissel, J. L. (2018). Professional skepticism: Practitioners’ perceptions and training practices. The Review of Business Information Systems (Online), 22(2), 1-14. https://doi.org/10.19030/rbis.v22i2.10224
Grenier, J. (2017). Encouraging professional skepticism in the industry specialization era. Journal of Business Ethics, 142(2), 241–256. https://doi.org/10.1007/s10551-016-3155-1
Hayes, T. (2016). Strategies for teaching professional skepticism in the classroom: Evidence from senior-level auditing students. International Journal of Business, Accounting and Finance, 10(2), 110-121.
Liu, X. (2018). Can professional skepticism be learned? Evidence from China. Journal of Education for Business, 93(6), 267–275. https://doi.org/10.1080/08832323.2018.1466773
Rasso, J. (2015). Construal instructions and professional skepticism in evaluating complex estimates. Accounting, Organizations and Society, 46, 44-55. https://doi.org/10.1016/j.aos.2015.03.003
Public Company Accounting Oversight Board (PCAOB). (2019, May 6). Staff preview of 2018 inspection observations. https://pcaobus.org/Inspections/Documents/Staff-Preview-2018-Inspection-Observations.pdf
Hengsaputra, A. Y., & Ardana, C. (2017). Factors affecting auditors’ performance: An empirical study from Jakarta. International Journal of Economic Perspectives, 11(1), 1510–1523.
Rahim, M. A., & Minors, P. (2003). Effects of emotional intelligence on concern for quality and problem solving. Managerial Auditing Journal, 18(1), 150-155. https://doi.org/10.1108/02686900310455146
Yang, L., Brink, A., & Wier, B. (2018). The impact of emotional intelligence on auditor judgment. International Journal of Auditing, 22(1), 83–97. https://doi.org/10.1111/ijau.12106
Cook, G. L., Bay, D., Visser, B., Myburgh, J. E., & Njoroge, J. (2011). Emotional intelligence: The role of accounting education and work experience. Issues in Accounting Education, 26(2), 267-286. https://doi.org/10.2308/iace-10001
Daff, L., de Lange, P., & Jackling, B. (2012). A comparison of generic skills and emotional intelligence in accounting education. Issues in Accounting Education, 27(3), 627-645 https://doi.org/10.2308/iace-50145
Bradberry, T., & Greaves, J. (2009). Emotional intelligence 2.0. TalentSmart.
Goleman, D. (2006). Emotional intelligence (10th anniversary ed.). Bantam Books.
Gupta, G., Salter, S., & Lewis, P. (2019). Accounting offshoring; Role of emotional intelligence. Accounting and Management Information Systems, 18(2), 145-172. http://dx.doi.org/10.24818/jamis.2019.02001
Mayer, J. D., Caruso, D. R., & Salovey, P. (2016). The ability model of emotional intelligence: Principles and updates. Emotion Review, 8(4), 290–300. https://doi.org/10.1177/1754073916639667
Pekaar, K., van Der Linden, D., Bakker, A., & Born, M. (2020). Dynamic self- and other-focused emotional intelligence: A theoretical framework and research agenda. Journal of Research in Personality, 86, 1-11. https://doi.org/10.1016/j.jrp.2020.103958
Olsen, C., & Gold, A. (2018). Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism. Journal of Accounting Literature, 41, 127-141. https://doi.org/10.1016/j.acclit.2018.03.006
Chang, Y.-T., & Stone, D. N. (2019). Workplace mindfulness in accounting practice: Issues, opportunities, and challenges. Accounting Horizons, 33(4), 167–185. https://doi.org/10.2308/acch-52551
Simonet, D. V., Miller, K. E., Askew, K. L., Sumner, K. E., Mortillaro, M., & Schlegel, K. (2021). How multidimensional is emotional intelligence? Bifactor modeling of global and broad emotional abilities of the Geneva emotional competence test. Journal of Intelligence, 9(14). https://doi.org/10.3390/jintelligence9010014
National Association of State Boards of Accountancy & American Institute of Certified Public Accountants. (2020). CPA evolution: New CPA licensure model (September 2020). https://www.evolutionofcpa.org/Documents/CPA%20Evolution%20Flyer%20September%202020.pdf
Gardner, H. (1983). Frames of mind: The theory of multiple intelligences. Basic Books.
Salovey, P., & Mayer, J. D. (1990). Emotional intelligence. Imagination, Cognition and Personality, 9(3), 185-211. https://doi.org/10.2190/DUGG-P24E-52WK-6CDG
Goleman, D. (1998). Working with emotional intelligence. Bantam Books.
Pekaar, K., Bakker, A., van Der Linden, D., & Born, M. (2018). Self- and other-focused emotional intelligence: Development and validation of the Rotterdam Emotional Intelligence Scale (REIS). Personality and Individual Differences, 120, 222–233. https://doi.org/10.1016/j.paid.2017.08.045
Dirican, A. H., & Erdil, O. (2019). The influence of ability-based emotional intelligence on discretionary workplace behaviors. Journal of Human Behavior in the Social Environment. https://doi.org/10.1080/10911359.2019.1687388
Narayanan, K. (2016). The effect of emotional intelligence on organizational citizenship behavior. Asian Journal of Management Research, 7(2), 154-169.
Zhongfeng, F., Raman, A., & Nur, A. H. B. (2020). Exploring the influence of self- and other-focused emotional intelligence dimensions on teachers' task performance and organizational citizenship behavior. Journal of Critical Reviews, 7(8), 2247-2274.
Pekaar, K. A., Bakker, A. B., Born, M. P., & van der Linden, D. (2018, October 4). The consequences of self- and other-focused emotional intelligence: Not all sunshine and roses. Journal of Occupational Health Psychology. Advance online publication. https://doi.org/10.1037/ocp0000134
Anwar, M. A., Osman-Gani, A. M., Fontaine, R., & Rahman, M. S. (2017). Assessing organizational citizenship behaviour through constructing emotional intelligence. Asia-Pacific Journal of Business Administration, 9(2), 105-117. https://doi.org/10.1108/apjba-05-2016-0049
Mérida-López, S., Extremera, N., & Chambel, M. J. (2021). Linking self- and other-focused emotion regulation abilities and occupational commitment among pre-service teachers: Testing the mediating role of study engagement. International Journal of Environmental Research and Public Health, 18, 1-14. https://doi.org/10.3390/ijerph18105434
Ng, S. M., Ke, G. N., & Raymond, W. (2014). The mediating role of work locus of control on the relationship among emotional intelligence, organisational citizenship behaviours, and mental health among nurses. Australian Journal of Psychology, 2014, 1-9. https://doi.org/10.1111/ajpy.12049
Ismail, S. (2015). Influence of emotional intelligence, ethical climates, and corporate ethical values on ethical judgment of Malaysian auditors. Asian Journal of Business Ethics, 4(2), 147-162. https://doi.org/10.1007/s13520-015-0047-x
Levitats, Z., & Vigoda-Gadot, E. (2017). Yours emotionally: How emotional intelligence infuses public service motivation and affects the job outcomes of public personnel. Public Administration, 95(3), 759–775. https://doi.org/10.1111/padm.12342
O'Boyle, E., Humphrey, R., Pollack, J., Hawver, T., & Story, P. (2011). The relation between emotional intelligence and job performance: A meta-analysis. Journal of Organizational Behavior, 32(5), 788-818. https://doi.org/10.1002/job.714
Goleman, D. (1998). What Makes a Leader? Harvard Business Review, 76(6), 93–102.
Brody, R. G., Gupta, G., & Salter, S. B. (2020). The influence of emotional intelligence on auditor performance. Accounting and Management Information Systems, 19(3), 543-565. https://dx.doi.org/10.24818/jamis.2020.03005
Coady, P., Byrne, S., & Casey, J. (2018). Positioning of emotional intelligence skills within the overall skillset of practice-based accountants: employer and graduate requirements. Accounting Education, 27(1), 94–120. https://doi.org/10.1080/09639284.2017.1384741
Mayer, J. D., Salovey, P., & Caruso, D. R. (2004). Emotional intelligence: Theory, Findings, and Implications. Psychological Inquiry, 15(3), 197-215.
Nafukho, F., Muyia, M., Farnia, F., Kacirek, K., & Lynham, S. (2016). Developing emotional intelligence skills among practicing leaders: Reality or myth? Performance Improvement Quarterly, 29(1), 71–87. https://doi.org/10.1002/piq.21215
Schutte, N. S., Malouff, J. M., & Thorsteinsson, E. B. (2013). Increasing emotional intelligence through training: Current status and future directions. The International Journal of Emotional Education, 5(1), 56-72.
Hodzic, S., Scharfen, J., Ripoll, P., Holling, H., & Zenasni, F. (2018). How efficient are emotional intelligence trainings: A meta-analysis. Emotion Review 10(2), 138-148. https://doi.org/10.1177/1754073917708613
Kotsou, I., Mikolajczak, M., Heeren, A., Gregoire, J., & Leys, C. (2018). Improving emotional intelligence: A systematic review of existing work and future challenges. Emotion Review, 1-15. https://doi.org/10.1177/1754073917735902
Bryant, S., & Aytes, K. (2019). Do intense work experiences influence growth mindset, emotional intelligence and knowledge creation and sharing? Journal of Organizational Psychology, 19(4), 39-54.
Kruml, S. M., & Yockey, M. D. (2011). Developing the emotionally intelligent leader: Instructional issues. Journal of Leadership & Organizational Studies, 18(2), 207-215. https://doi.org/10.1177/1548051810372220
Kotsou, I., Nelis, D., Gregoire, J., & Mikolajczak, M. (2011, March 28). Emotional plasticity: Conditions and effects of improving emotional competence in adulthood. Journal of Applied Psychology. Advance online publication. https://doi.org/10.1037/a0023047
Nelis, D., Quoidbach, J., Hansenne, M., Kotsou, I., Weytens, F., Dupuis, P., & Mikolajczak, M. (2011). Increasing emotional competence improves psychological and physical well-being, social relationships, and employability. Emotion, 11(2), 354-366.
Yalcin, B. M., Karahan, T. F., Ozcelik, M., & Igde, F. A. (2008). The effects of an emotional intelligence program on the quality of life and well-being of patients with type 2 diabetes mellitus. The Diabetes Educator, 34(6), 1013-1024. https://doi.org/10.1177/0145721708327303
Huck, S. W. (2012). Reading Statistics and Research (6th ed.). Pearson.
Shipley, N. L., Jackson, M. J., & Segrest, S. L. (2010). The effects of emotional intelligence, age, work experience, and academic performance. Research in Higher Education Journal, (9), 1-18.
Anastasiou, S. (2020). The moderating effect of age on preschool teachers' trait emotional intelligence in Greece and implications for preschool human resources management. International Journal of Education and Practice, 8(1), 26-36. https://doi.org/10.18488/journal.61.2020.81.26.36
Llego, J. H. (2017). Demographic influence on emotional intelligence of science technology and engineering teachers in region 1 Philippines. Imperial Journal of Interdisciplinary Research, 3(3), 1075-1083.
Llego, J. H., Abdelhafiz, I., Alshammari, M. H., & Al-Shaqri, S. (2019). Demographic profile and emotional intelligence of applied health sciences teaching staff: A correlational study. International Journal of Advanced and Applied Sciences, 6(10), 38-42. https://doi.org/10.21833/ijaas.2019.10.007
Stami, T., Ritin, F., & Dominuque, P. (2018). Demographic predictors of emotional intelligence among radiation therapists. Journal of Medical Radiation Sciences, 65, 114-122. https://doi.org/10.1002/jmrs.277
Valente, S., Veiga-Branco, A., Rebelo, H., Lourenço, A. A., & Cristóvão, A. M. (2020). The relationship between emotional intelligence ability and teacher efficacy. Universal Journal of Educational Research, 8(3), 916-923.
Sharma, D. (2017). Impact of age on emotional intelligence and its components. International Journal of Research and Innovation in Social Science, 1(1), 13-20.
https://doi.org/10.13189/ujer.2020.080324
Van Rooy, D. L., Alonso, A., & Viswesvaran, C. (2005). Group differences in emotional intelligence scores: Theoretical and practical implications. Personality and Individual Differences, 38, 689-700. https://doi.org/10.1016/j.paid.2004.05.023
Gong, M., & Archer, L. A. C. (2021). Emotional intelligence in educational leadership doctoral students: Examining association based on gender and age. Multidisciplinary Perspectives in Higher Education, 6(1), 78-101.
