The effect of interpersonal intelligence of auditors on audit quality with the mediating role of entrepreneurial behavior

Document Type : Original Article

Author

Department of Accounting, Parand Branch, Islamic Azad University, Tehran, Iran

Abstract

 In this research, an attempt has been made to examine the personality characteristics of special auditors regarding the type of communication that auditors have and having an entrepreneurial outlook and applying it in reports in order to increase the quality.The current research is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the present study was 1700 working auditors who are working in audit institutions. In order to estimate the sample size, Cochran's formula was used, and the sample size was calculated as 313 people. A simple random method, which is a subset of probability sampling, was used for sampling. This study has collected data using a standard questionnaire whose validity and reliability have been confirmed. SPSS and PLS software and structural equation modeling were used to test the hypotheses. The findings showed that auditors' interpersonal intelligence has a positive and significant effect on audit quality and entrepreneurial behavior. In addition, entrepreneurial behavior has a positive and significant role in mediating the relationship between auditors' interpersonal intelligence and audit quality. The results indicate that an audit institution in the form of an organizational structure will provide quality reports when, based on psychological characteristics and entrepreneurial behavior, it creates the ability to create a long-term interaction between auditors and others. In fact, it can achieve a sustainable competitive advantage in a constantly changing environment

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