The Role of Emotional Intelligence in Enhancing the Job Performance of Auditors and Reducing Their Responsibility an Applied Research in a Sample of Audit Offices in Iraq

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The Role of Emotional Intelligence in Enhancing the Job Performance of Auditors and Reducing Their Responsibility an Applied Research in a Sample of Audit Offices in Iraq

Najlaa sada .H.Al-rubai *a      &      Najat H. saqr b

Al-Nahreen University / College of Business Economics.

Abstract                                

The aim of the research is to provide a theoretical introduction to each of the emotional intelligence and the job performance of account auditors, by reviewing the role of emotional intelligence in enhancing the job performance of account auditors and reducing their responsibility, so the research problem triggers the following:

  1. There is a firm belief among account auditors in Iraq that emotional intelligence has a great role in developing the personal and professional features of the auditor.
  2. There is a firm belief among account auditors in Iraq that emotional intelligence has a major role in enhancing the efficiency and effectiveness of audit procedures.
  3. There is a statistically significant relationship between emotional intelligence and the personal and professional characteristics of account auditors, as the answers of the research sample showed a clear agreement on the existence of a relationship between emotional intelligence and the characteristics of the account auditors.

In light of this, a number of recommendations are presented, the most important of which are:

  1. The Board of Auditing and Auditing Profession and the Iraqi Association of Certified Public Accountants held seminars for account auditors on the impact of emotional intelligence on the efficiency of employees in companies under audit.
  2. Encouraging audit firms to spend on developing the emotional intelligence of auditors in the office.
  3. Include applicants to practice the audit profession council’s emotional intelligence skills as one of the applicants’ personal and professional characteristics.

The inductive approach was adopted in the theoretical side and the descriptive analytical approach in the practical side to achieve the research.

DOI:10.52113/6/2021-11-3/183-204

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