ABSTRACT
The objective of this study is to examine the relationships among four dimensions in auditing emotional intelligence (self-awareness, self-management, social awareness, relationship management) and audit quality through its impact on audit judgment mediators. Moreover, the relationships among the antecedents of audit emotional intelligence consist of four factors— self-confidence, professional knowledge, individual learning and environmental heterogeneity linked and moderated by professional training. The model test using data collected from a mail survey of 219 tax auditors in Thailand were chosen as the sample of this study. The results reveal partial support for the hypotheses derived from the conceptual model. Generally, this study provides empirical evidence that four dimensions of audit emotional intelligence, self-awareness, self-management and relationship management have a significant association with audit judgment. In addition, this study examines the moderator effect of professional training, and the results show that professional training has a significant effect on the relationship among self-awareness, self-management, relationship management of audit emotional intelligence, and audit judgment. In addition, the results find that factor antecedents such as audit emotional intelligence are significant and positively affect audit emotional intelligence. The results of this study provide tax auditors, the awareness of its importance of emotional intelligence and its benefits to the development of emotional intelligence. Future research should identify the components of emotional intelligence that may affect its development, and it should be researched in other contexts such as in conjunction with emotional intelligence and stress in the workplace of account managers and employees.
Keywords
Audit Emotional Intelligence, Self-Awareness, Self-Management, Social Awareness, Relationship Management, Audit Judgment, Audit Quality, Self-confidence, Professional Knowledge, Individual Learning, Environmental Heterogeneity, Professional Training.