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The importance of emotional intelligence traits for auditors

Author

Listed:
  • Edmund J. Boyle
  • Henry R. Schwarzbach
  • Elizabeth A. Cooper

Abstract

The purpose of this paper is to explore the importance of individual emotional intelligence (EI) traits for auditors in Big 4 and mid-sized public accounting firms. A total of 112 auditors were surveyed from all of the Big 4 and ten mid-sized firms, with respondents ranging from partner to first year staff accountants. Each participant rated and ranked the 15 EI traits identified in the TEIQue model for their importance to auditors. Stress management, adaptability, self-motivation, self-esteem and emotional regulation were rated as the most important traits. Trait happiness, impulsiveness, trait optimism, emotional expression and emotional perception were rated as less important, but still somewhat important. Assertiveness was considered to be more important to audit management as compared to supervisor/staff levels. Public accounting firms have already accepted the importance of EI in the audit process, yet prior accounting research has not explored which particular EI traits are most important. Understanding the relative importance of the various EI traits can lead to better screening of new hires and more focused EI training. This paper finds that all EI traits have some relevance for auditors across firm size and management/staff levels, however certain traits are considered much more important than others. This is an original finding.

Suggested Citation

  • Edmund J. Boyle & Henry R. Schwarzbach & Elizabeth A. Cooper, 2016. "The importance of emotional intelligence traits for auditors," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 12(2), pages 151-166.
    • Handle: RePEc:ids:ijaape:v:12:y:2016:i:2:p:151-166
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    References listed on IDEAS

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    1. Darlene Bay & Kim McKeage, 2006. "Emotional Intelligence in Undergraduate Accounting Students: Preliminary Assessment," Accounting Education, Taylor & Francis Journals, vol. 15(4), pages 439-454.
    2. Philip Law, 2010. "Examination of the actual turnover decisions of female auditors in public accounting: Evidence from Hong Kong," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(5), pages 484-502, May.
    3. Philip K.F. Law & Desmond C.Y. Yuen, 2011. "An empirical examination of hiring decisions of experienced auditors in public accounting: Evidence from Hong Kong," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(9), pages 760-777, October.
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