Effects of Emotional Intelligence on the Relationship Between Individual and Contextual Factors on the Quality of Internal Auditing in Federal Educational Institutions in Brazil
DOI:
https://doi.org/10.20525/ijfbs.v11i2.1902Keywords:
Internal Audit, Pressure, Emotional Intelligence, Audit Quality, SkepticismAbstract
This research investigated the effects of individual and contextual factors on the quality of internal audit moderated by emotional intelligence. The research was operationalized from a research instrument consisting of 39 questions, answered by 93 internal auditors from Federal Educational Institutions in Brazil. Descriptive statistics and Structural Equation Modeling were applied. Results showed that individual factors positively and significantly affect the quality of the audit. The work resources, although considered important, did not influence the quality of the audit, unlike the contextual factor of time budget pressure, which affects it positively and significantly. Regarding the moderation of emotional intelligence in individual factors and contextual factors, this was not supported. Thus, concerning the originality, research on the influence of emotional intelligence on the results of the work of the internal auditor is recent in the literatures, this study therefore, boosts the ex ante sources and also support the regulating bodies and practitioners. Finally, as a suggestion for future research, it is recommended that the studies reach the population not investigated in this study, being internal auditors from other sectors of the economy, external auditors or even auditors from the private sector.
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