| dc.description.abstract | Purpose: In audit process, auditor and auditee should work together even though they
have different interests and characteristics. This study explores the role of Emotional
Intelligence (EI) in the auditing process.
Theoretical framework: Recent literature has reported that EI have significant
influence on the relationship between work pressure and auditors’ judgment.
However, there is still much to investigate and learn about EI in auditing process.
Design/methodology/approach: This study uses naturalistic approach within the
methodology of observation, interviews and document analysis to collect the data of
big accounting firm.
Findings: The findings of this study indicated that EI have important role, begin from
its prospecting process of prospective clients, preliminary surveys and field-work to
close the audit results. In every process, the auditor needs to maintain his
independence and professional skepticism. However, on the other hand, the auditor
should be able to establish good relations with auditee for the process acquisition of
audit. Life balance is a method to maintain and increase EI. Therefore, it is important
to prepare auditors not only in technical skills, but also in soft skill which called as
EI.
Research, Practical & Social implications: This study is suggested to help
accounting educators prepare their students' EI so that they are ready to work for
professional companies and regulate the auditors' adherence to ethical standards. This
study limited to students of University of Surabaya, thus a more huge participant
should be used in the future.
Originality/value: This study offers auditors the chance to comprehend the benefits
of managing EI throughout the auditing process as well as the associated risks. | en_US |
