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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

The Impact of Emotional Intelligence on Auditor Judgment

Ling, Yang 01 January 2013 (has links)
Emotions are an important underlying factor that may interact with pressure and other situational variables to influence auditors’ judgments and decisions. This study seeks to identify emotional intelligence (EI) as a key factor in dealing with emotions and pressures in an audit context. In this paper, I focus on how EI may influence the relation between job pressures (i.e., time budget pressure and client incentive pressure) on the auditor’s judgment. Specifically, I investigate the moderating effect of emotional intelligence on auditor judgments when auditors experience both internal and external pressures. The results suggest that the moderating influence of EI on auditor judgments can effectively reduce auditors’ tendency to engage in dysfunctional behavior in order to improve audit quality. Furthermore, there is a positive relation between EI and professional skepticism suggesting that auditors with high EI are more skeptical and assess higher risk than auditors with low EI. Finally, moderation analysis suggests that EI is a significant mechanism which drives the joint effects of different type of pressures on auditor judgments.
2

An Investigation Of The Relationship Between The Tendencies Of Efl Instructors To Use The Emotional Intelligence Skills And Their Attitudes Towards The Teaching Of Emotional Intelligence Skills In Efl Classes

Kazak, Sevil 01 December 2009 (has links) (PDF)
This study aimed to investigate the relationship between the tendency of English as a Foreign Language (EFL) instructors to use the emotional intelligence (EQ) skills and their attitudes towards the teaching of EQ skills in EFL classes. The quantitative data were collected through a demographic inventory and two questionnaires. In the quantitative data gathering process, 140 EFL instructors working at Atilim University, BaSkent University, Bogazi&ccedil / i University and Erciyes University participated. In order for an in-depth interpretation of the questionnaire results, semi-structured interviews were held with 10 EFL instructors. The results of the study revealed that there is a relationship between the tendency of EFL instructors to use the interpersonal skills and their classroom applications related to the teaching of these skills in EFL classes. The tendency of EFL instructors to use the intrapersonal, interpersonal, adaptability and general mood skills were also found to correlate with their beliefs related to the teaching of these skills in EFL classes. Another outstanding finding of the study is that the tendency of EFL instructors&rsquo / to teach EQ skills is lower than both their tendency to use EQ skills and their tendency to believe that EI skills should be taught in EFL classes. Furthermore, the analysis of the demographic information along with the questionnaire results revealed a correlation between the tendency of EFL instructors to teach EQ skills in their classes and their gender, workload and the type of the institution they work. The results also revealed that there is a relationship between the beliefs of EFL instructors related to the teaching of EQ skills in EFL classes and their workload.

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