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La influencia de los factores emocionales en el auditor

Author

Listed:
  • Sandra Barrio Carvajal

    (Auditora de la Cámara de Cuentas de Andalucía. Asistente honoraria del departamento de contabilidad y economia financiera de la Universidad de Sevilla. España.)

Abstract

The purpose of this work has been to analyse the impact of emotional competencies, according to Goleman's approach, and how they influence auditors. The hypothesis of this research has been to demonstrate that emotional factors have a significant influence on the competencies of auditors, within the framework of the public sector. It has been taken into account that this empirical perspective can contribute to new applications in the management of efficiency in the public sector, providing an enriching vision of the person and the work. In the model applied in this study, a dependent variable has been defined: on the one hand, the auditor profiles or Auditypes and on the other hand, the five emotional competencies based on Goleman have been defined as independent variables, analysing the influence they have on the dependent variable.

Suggested Citation

  • Sandra Barrio Carvajal, 2021. "La influencia de los factores emocionales en el auditor," Audit.Ar, Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 1(2), pages 1-13, November-.
    • Handle: RePEc:lap:raudit:8
    DOI: https://doi.org/10.24215/27188647e006
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    File URL: https://revistas.unlp.edu.ar/auditar/article/view/12280
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    More about this item

    Keywords

    auditor; audit; emotional; competencies; profile;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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