Organizational commitment and emotional intelligent: Explaining the interaction of personality traits of auditors

• Published in: CSSR 2010 - 2010 International Conference on Science and Social Research
• Main Author: Mohd Sanusi Z.; Supar M.; Mohd Iskandar T.; Sari R.N.
• Format: Conference paper
• Language: English
• Published: 2010
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-79959674339&doi=10.1109%2fCSSR.2010.5773916&partnerID=40&md5=9773554a345d5674dd89ebd8f35daa7b

This study examines the relationship between personality traits and performance of auditors in making audit judgment. We used hierarchical regression analysis to investigate relationships of direct and interaction effects at between-person levels of analysis. Participants comprised of auditors and audit trainees performing internal controls audit task. As expected, the relationship between organizational commitment and emotional intelligent were positively related to audit judgment performance. This positive relationship was stronger for auditors in the expert group than in the novice group. Results highlight the importance of both organizational commitment and emotional intelligence in audit judgment framework to enhance understanding of the link between personality traits and performance. © 2010 IEEE.