DIFFERENCES IN EMOTIONAL INTELLIGENCE BETWEEN AUDITORS AND ACCOUNTING STUDENTS: A MULTIDIMENSIONAL APPROACH

Е. К. Ґрей; Дж. Л. Діллінґ; С. А. Тодаро; М. У. Гуртієнн

doi:10.37659/2663-5070-2023-11-59-75

Автор(и)

Е. К. Ґрей
Дж. Л. Діллінґ
С. А. Тодаро
М. У. Гуртієнн

DOI:

https://doi.org/10.37659/2663-5070-2023-11-59-75

Ключові слова:

емоційний інтелект, аудитор, студент-бухгалтер, професійний скептицизм

Анотація

У бухгалтерській професії аудитори повинні виявляти професійний скептицизм, також відомий як "допитливість". Допитливість є ключем до загальної якості аудиту, оскільки вона змушує аудиторів використовувати критичний погляд при оцінці фінансової звітності та ставити відповідні запитання. Емоційний інтелект може позитивно впливати на професійний скептицизм. Водночас, студенти-бухгалтери демонструють нижчий рівень емоційного інтелекту, ніж їхні однолітки, що може становити проблему для цієї професії. Це кількісне дослідження мало на меті визначити, чи існує різниця між рівнями емоційного інтелекту аудиторів та студентів-бухгалтерів як на комбінованому, так і на багатовимірному рівні. Емоційний інтелект вимірювався за чотирма параметрами. Результати показали, що аудитори мали вищі показники загального емоційного інтелекту (M = 3,82, SD = 0,38), ніж студенти (M = 3,65, SD = 0,43). Аудитори отримали значно вищі бали за самооцінкою емоцій (M = 4,16, SD = 0,55), ніж студенти (M = 3,69, SD = 0,66). Це дослідження робить внесок у розуміння емоційного інтелекту аудиторів і студентів-бухгалтерів, а також надає освітянам, які здійснюють підготовку бухгалтерів, інформацію про те, як краще підготувати студентів до кар'єри в галузі аудиту.

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