Effect of Emotional Intelligence Orientation on Audit Sustainability of Certified Public Accountants (CPAs) in Thailand
Keywords:
Emotional Intelligence Orientation, Audit Sustainability, Continuous Audit AchievementAbstract
The purpose of this research was to examine the effect of emotional intelligence orientation on
audit sustainability. Data was collected from 290 CPAs in Thailand by questionnaire mail survey. The statistic used to analyze was the ordinary least square regression. The results revealed that two dimensions of emotional intelligence orientation (including intrapersonal awareness competency, and mood creativity focus) had significant positive associations with continuous audit achievement and audit sustainability,
while environmental adaptability potentiality was only significant positive association with continuous audit achievement. Furthermore, continuous audit achievement had a positive influence on audit sustainability. The suggestion of this research with the conclusions is highlighted as well.
References
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and J.D.A. Parker, (EDs.), The Handbook of Emotional Intelligence (17, 363-388). San Francisco: Jossey-Bass.
Bar-On, R. (2002). Bar-On emotional quotient inventory: Short technical manual. Toronto, Canada:
Multi-Health Systems.
Bar-On, R. (2006). The Bar-On model of emotional-social intelligence (ESI). Psicothema, 18, 13-25.
Bay, D. & McKeage, K. (2006). Emotional intelligence in undergraduate accounting students: preliminary assessment.
Accounting Education: An International Journal, 15(4), 439–454.
Bradberry, T. & Greaves, J. (2014). Emotional intelligence 2.0. San Diego, CA: Talent Smart.
Braidfoot, R. & Swanson C. A. (2013). Emotional intelligence of financial planners in mediation. Review of Business
and Finance Studies, 4(2), 11-20.
Chang, S. I., Tsai, C. F., Shih, D. H., & Hwang, C. L. (2008). The development of audit detection risk assessment
system: using the fuzzy theory and audit risk model. Expert Systems with Applications, 35, 1053-1067.
Chen, Z. X., Tsui, A. S., & Farh, J. L. (2002). Loyalty to supervisor vs. organizational commitment, relationships
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Durgut, M., Gerekan, B., & Pehlivan, A. (2013). The impact of emotional intelligence on the achievement of accounting
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Firth, M. (2002). Auditor-provided consultancy services and their associations with audit fees and audit opinion.
Journal of Business Finance and Accounting, 29, 661-693.
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Goleman, D. (1998b). Working with emotional intelligence. New York: Bantam Books.
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Jannopat, S. & Ussahawanitchakit, P. (2013). Audit emotional intelligence, audit judgment and audit quality:
Evidence from tax auditors in Thailand. California Business Review, 1(2), 5-22.
Jiang, W. R., Kathleen, H., & Wu, J. (2010). Internal control deficiencies and the issuance of going concern opinions.
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Kaewyong, M., Muenthaisong, K. and Ussahawanitchakit, P. (2014). Accounting emotional intelligence and professional
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Kahtani, A. A. (2013). Employee emotional intelligence and employee performance in the higher education institutions
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Kermis, G. & Kermis, M. (2010). Professional presence and soft skills: A role for accounting education.
Journal of Instructional Pedagogies, 2, 1-10.
Khalkhali, M., Jamali, A. H., & Soltani, H. (2014). Role of auditor’s gender and its impact on the auditing quality
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Khosravi, B. G., Manafi, M., Hojabri, R., Aghapour, A. H., & Gheshmi, R. (2011). The relationship between emotional
intelligence and effective delegation. International Journal of Business and Social Science, 2(19), 223-235.
Krejcie, R. V, & Morgan, D. W. (1970). Determining sample size for research activities. Psycholological Measurement,
30(3), 607-610.
Mayer, J. D., & Salovey, P. (1995). Emotional intelligence and the construction and regulation of feelings. Applied and
Preventive Psychology, 4, 197-208.
Mayer, J. D., & Salovey, P. (1997). What is emotional intelligence? In Salovey P. and Sluyter, D. (Eds.).
Emotional development and emotional intelligence: educational implications. New York: Basic Books.
Mayer, J. D., Caruso, D. R., & Salovey, P. (1999). Emotional intelligence meets traditional standards for an intelligence.
Intelligence, 27, 267-298.
Neisser, U., Boodoo, G., Bouchard, T. J., Boykin, A. W., Brady, N., Ceci, S. J., & Urbina, S. (1996). Intelligence:
Knowns and unknowns. American Psychologist, 51, 77-101.
Pornpandejvittaya, P., & Sukkhewat, A. (2011). Emotional intelligence quotient, professional practice and job success:
Empirical research in the stock exchange in Thailand. Journal of academy of business and economics,
11(3), 202-212.
Robkob, P., & Ussahawanitchakit, P. (2009). Antecedents and consequences of voluntary disclosure of environmental
accounting: An empirical study of foods and beverage firms in Thailand. Review of Business Research, (9), 1-27.
Sabitha, K. R. & Panchanatham, N. (2011). Emotional intelligence in small scale industries of puducherry
state- An empirical analysis. Journal of Commerce, 3(1), 22-32.
Saklofske, D. H., Austin, E, J., Mastoras, S. M., Beaton, L., & Osborne, S. E. (2012). Relationships of personality,
affect, emotional intelligence and coping with student stress and academic success: Different patterns of
association for stress and success. Learning and Individual Differences, 22(2), 251-257.
Shearer, B. C. (2006).Towards an integrated model of triarchic and multiple intelligences. Retrieved June 19, 2016,
from https://www.miresearch.org/reports_and_papers.html.
Sutton, N. (2002). Why can't we all just get along? Computing Canada, 28(16), 20.
Sweeney, J. T., & Summers, S. L. (2002). The effect of the busy season workload on public accountants’ job burnout.
Behavioral Research in Accounting, 14, 223-245.
Wong, C. S, Wong, P. M., & Law, K. S. (2007). Evidence of practical utility of Wong’s emotional intelligence scale in
Hong Kong and mainland China. Asia Pacific Journal of Management, 24, 43-60.
Yang, L. (2003). The Impact of Emotional Intelligence on Auditor Judgment, Doctor’s Dissertation, Virginia
Commonwealth University.
Afshar, H, S. & Rahimi, M. (2014). The relationship among critical thinking, emotional intelligence, and speaking
abilities of Iranian EFL learners. Procedia-Social and Behavioral Sciences, 136(9), 75-79.
Akers, M. D. & Porter, G. L. (2003). Your EQ skills: Got what it takes? Journal of Accountancy, 195(3), 65-70.
Archer, S. (2012). Using emotional intelligence to lead the TACOM workforce. Retrieved June 10, 2016,
from https://www.dtic.mil/get-tr-doc/pdf?AD=ADA558461.
Armstrong. J. C. & Overton, T. S. (1977). Estimating nonresponse bias in mail surveys. Journal Marketing Research,
14: 396-402.
Armstrong, A. R., Galligan, R. F., & Critchley, C. R. (2011). Emotional intelligence and psychological resilience to
negative life events. Personality and Individual Differences, 51, 331-336.
Bar-On, R. (1997). Bar-On emotional quotient inventory (EQ-i): A measure of emotional intelligence. Toronto, ON:
Multi-Health Systems.
Bar-On, R. (2000). Emotional and social intelligence: Insights from the emotional quotient inventory. In R. Bar-On,
and J.D.A. Parker, (EDs.), The Handbook of Emotional Intelligence (17, 363-388). San Francisco: Jossey-Bass.
Bar-On, R. (2002). Bar-On emotional quotient inventory: Short technical manual. Toronto, Canada:
Multi-Health Systems.
Bar-On, R. (2006). The Bar-On model of emotional-social intelligence (ESI). Psicothema, 18, 13-25.
Bay, D. & McKeage, K. (2006). Emotional intelligence in undergraduate accounting students: preliminary assessment.
Accounting Education: An International Journal, 15(4), 439–454.
Bradberry, T. & Greaves, J. (2014). Emotional intelligence 2.0. San Diego, CA: Talent Smart.
Braidfoot, R. & Swanson C. A. (2013). Emotional intelligence of financial planners in mediation. Review of Business
and Finance Studies, 4(2), 11-20.
Chang, S. I., Tsai, C. F., Shih, D. H., & Hwang, C. L. (2008). The development of audit detection risk assessment
system: using the fuzzy theory and audit risk model. Expert Systems with Applications, 35, 1053-1067.
Chen, Z. X., Tsui, A. S., & Farh, J. L. (2002). Loyalty to supervisor vs. organizational commitment, relationships
to employee performance in China. Management Research News, 20(1), 1-20.
Durgut, M., Gerekan, B., & Pehlivan, A. (2013). The impact of emotional intelligence on the achievement of accounting
subject. International Journal of Business and Social Science, 4(13), 64-71.
Firth, M. (2002). Auditor-provided consultancy services and their associations with audit fees and audit opinion.
Journal of Business Finance and Accounting, 29, 661-693.
Glodstein, D. (2014). Examining the relationship between emotional intelligence of accountants and job satisfaction.
Dissertation Abstracts International Section A: Humanities and Social Sciences, 75(3-A(E)).
Goleman, D. (1995). Emotional intelligence. New York: Bantam Books.
Goleman, D. (1998a). What makes a leader? Harvard Business Review, November-December, 1-11.
Goleman, D. (1998b). Working with emotional intelligence. New York: Bantam Books.
Grubb, W. L. & McDaniel, M. A. (2007). The fakability of Bar-On's emotional quotient inventory short form: Catch me
if you can. Human Performance, 20, 43–59.
Hair, J. F. Jr., Black W. C., Babin B. J., Anderson R. E., & Tatham R. L. (2010). Multivariate data analysis ( 6th ed.).
New Jersey: Pearson Education International.
Heindel, K. (2009). The relationship between the emotional intelligence of leaders and critical employee engagement
factors. ProQuest Dissertations & Theses Global. Retrieved May 20, 2016, from
https://search.proquest.com/docview/305171452?accountid=50152.
Jain, A. K. (2012). Does emotional intelligence predict impression management? Journal of Organizational Culture,
Communications & Conflict, 16(2), 11-24.
Jannopat, S. & Ussahawanitchakit, P. (2013). Audit emotional intelligence, audit judgment and audit quality:
Evidence from tax auditors in Thailand. California Business Review, 1(2), 5-22.
Jiang, W. R., Kathleen, H., & Wu, J. (2010). Internal control deficiencies and the issuance of going concern opinions.
Research in Accounting Regulation, 22, 40-46.
Kaewyong, M., Muenthaisong, K. and Ussahawanitchakit, P. (2014). Accounting emotional intelligence and professional
survival: An empirical evidence from bookkeepers in the northeastern of Thailand. Journal of International
Business and Economics, 14(4), 51-70.
Kahtani, A. A. (2013). Employee emotional intelligence and employee performance in the higher education institutions
in Saudi Arabia: A proposed theoretical framework. International Journal of Business and Social Science, 4(9),
80-95.
Kermis, G. & Kermis, M. (2010). Professional presence and soft skills: A role for accounting education.
Journal of Instructional Pedagogies, 2, 1-10.
Khalkhali, M., Jamali, A. H., & Soltani, H. (2014). Role of auditor’s gender and its impact on the auditing quality
(case study in Tehran). International Journal of Economy, Management and Social Sciences, 11(3), 784-790.
Khosravi, B. G., Manafi, M., Hojabri, R., Aghapour, A. H., & Gheshmi, R. (2011). The relationship between emotional
intelligence and effective delegation. International Journal of Business and Social Science, 2(19), 223-235.
Krejcie, R. V, & Morgan, D. W. (1970). Determining sample size for research activities. Psycholological Measurement,
30(3), 607-610.
Mayer, J. D., & Salovey, P. (1995). Emotional intelligence and the construction and regulation of feelings. Applied and
Preventive Psychology, 4, 197-208.
Mayer, J. D., & Salovey, P. (1997). What is emotional intelligence? In Salovey P. and Sluyter, D. (Eds.).
Emotional development and emotional intelligence: educational implications. New York: Basic Books.
Mayer, J. D., Caruso, D. R., & Salovey, P. (1999). Emotional intelligence meets traditional standards for an intelligence.
Intelligence, 27, 267-298.
Neisser, U., Boodoo, G., Bouchard, T. J., Boykin, A. W., Brady, N., Ceci, S. J., & Urbina, S. (1996). Intelligence:
Knowns and unknowns. American Psychologist, 51, 77-101.
Pornpandejvittaya, P., & Sukkhewat, A. (2011). Emotional intelligence quotient, professional practice and job success:
Empirical research in the stock exchange in Thailand. Journal of academy of business and economics,
11(3), 202-212.
Robkob, P., & Ussahawanitchakit, P. (2009). Antecedents and consequences of voluntary disclosure of environmental
accounting: An empirical study of foods and beverage firms in Thailand. Review of Business Research, (9), 1-27.
Sabitha, K. R. & Panchanatham, N. (2011). Emotional intelligence in small scale industries of puducherry
state- An empirical analysis. Journal of Commerce, 3(1), 22-32.
Saklofske, D. H., Austin, E, J., Mastoras, S. M., Beaton, L., & Osborne, S. E. (2012). Relationships of personality,
affect, emotional intelligence and coping with student stress and academic success: Different patterns of
association for stress and success. Learning and Individual Differences, 22(2), 251-257.
Shearer, B. C. (2006).Towards an integrated model of triarchic and multiple intelligences. Retrieved June 19, 2016,
from https://www.miresearch.org/reports_and_papers.html.
Sutton, N. (2002). Why can't we all just get along? Computing Canada, 28(16), 20.
Sweeney, J. T., & Summers, S. L. (2002). The effect of the busy season workload on public accountants’ job burnout.
Behavioral Research in Accounting, 14, 223-245.
Wong, C. S, Wong, P. M., & Law, K. S. (2007). Evidence of practical utility of Wong’s emotional intelligence scale in
Hong Kong and mainland China. Asia Pacific Journal of Management, 24, 43-60.
Yang, L. (2003). The Impact of Emotional Intelligence on Auditor Judgment, Doctor’s Dissertation, Virginia
Commonwealth University.
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Published
25-10-2018
How to Cite
Thapayom, A., Ussahawanitchakit, P., & Boonlua, S. (2018). Effect of Emotional Intelligence Orientation on Audit Sustainability of Certified Public Accountants (CPAs) in Thailand. Journal of Accountancy and Management, 10(3), 1–16. Retrieved from https://so02.tci-thaijo.org/index.php/mbs/article/view/223038
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