The Impact of Emotional Intelligence on Audit Quality through Job Stress: Evidence from Vietnamese Independent Auditors
DOI:
https://doi.org/10.56294/saludcyt20251149Keywords:
Audit quality, Emotional intelligence, Vietnam, Work stressAbstract
Introduction: This study was conducted to examine how emotional intelligence can affect audit quality through its impact on job stress.
Objectives: The aim of the study is to determine whether higher levels of emotional intelligence can reduce job stress and improve audit quality, taking into account the pressures that auditors face in Vietnam, such as tight deadlines and complex regulatory requirements.
Methods: Using quantitative research methods, using a structured survey to collect data from 327 auditors, audit team leaders, audit department heads and directors of 125 independent auditing companies in Vietnam and using the SEM structure model on SPSS and AMOS 20 software to test hypotheses.
Results: The results show that all dimensions of emotional intelligence (Assessing one's own emotions, Assessing others' emotions, Using Emotions, and Regulating Emotions) significantly reduce work stress and work stress, which in turn negatively affect audit quality.
Conclusions: These findings are significant because they highlight the importance of emotional intelligence training and stress management interventions in improving auditor health and improving audit quality. By addressing work stress, audit firms can ensure better performance and higher audit standards in a fiercely competitive market like Vietnam, where Big4 audit firms account for 70% of the audit market share
References
1. Le Vourc'h J, Morand P. Study on the effects of the implementation of the acquis on statutory audits of annual and consolidated accounts including the consequences on the audit market. Final report. 2011 Nov 9.
2.Huy ND, Hung PH. Factors affecting the validity of internal audit research at commercial banks in Vietnam. J Posit Sch Psychol. 2022:115-129.
3. Salovey P, Mayer JD. Emotional intelligence. Imagin Cogn Pers. 1990;9(3):185-211. https://doi.org/10.2190/DUGG-P24E-52WK-6CDG
4. Bar-On R. The Bar-On model of emotional-social intelligence (ESI). Psicothema. 2006;18(Suppl):13-25.
5. Goleman D. Emotional Intelligence: Why It Can Matter More Than IQ. New York: Bantam Books; 1995.
6. Momm T, Blickle G, Liu Y. Emotional intelligence, occupational stress, and job performance: The mediating role of work-family conflict. J Occup Health Psychol. 2015;20(2):238-48. https://doi.org/10.1037/a0038440
7. Mayer JD, Caruso DR, Salovey P. The ability model of emotional intelligence: Principles and updates. Emotion Rev. 2016;8(4):290-300. https://doi.org/10.1177/1754073916639667
8. Joseph DL, Newman DA. Emotional intelligence: An integrative meta-analysis and cascading model. J Appl Psychol. 2010;95(1):54-78. https://doi.org/10.1037/a0017286
9. Bhattacharjee S, Moreno KK. The role of emotional intelligence in auditor judgment. The Accounting Review. 2018;93(4):45-76. https://doi.org/10.2308/accr-51872
10. Yang L, Branzei O, Barsade S. The effect of emotional intelligence on auditor judgment. Audit J Pract Theory. 2018;37(2):71-94. https://doi.org/10.2308/ajpt-51738
11. Knechel WR, Sharma DS. The effect of emotional intelligence on audit team performance. Contemp Account Res. 2017;34(2):1082-1111. https://doi.org/10.1111/1911-3846.12284
12. Nelson M, Tan H, Trotman K. The relationship between emotional intelligence and professional judgment in auditing. J Account Res. 2016;54(5):1369-1399. https://doi.org/10.1111/1475-679X.12127
13. Smith KJ, Davidson RA. Emotional intelligence and auditor stress management. Behav Res Account. 2019;31(2):41-63. https://doi.org/10.2308/bria-52339
14. Sweeney B, Pierce B. Examining the effect of perceptions of fraud risk on auditors' ethical decision-making. Int J Audit. 2006;10(2):117-129. https://doi.org/10.1111/j.1099-1123.2006.00346.x
15. Bakker AB, Demerouti E. The Job Demands-Resources model: State of the art. J Manag Psychol. 2007;22(3):309-328. https://doi.org/10.1108/02683940710733115
16. Sweeney JT, Summers SL. The effect of the busy season workload on public accountants' job burnout. Behav Res Account. 2002;14(1):223-245. https://doi.org/10.2308/bria.2002.14.1.223
17. Kandemir H, Budak T. Emotional intelligence and job performance: The mediating role of job stress in auditors. J Behav Appl Manag. 2020;21(2):153-167.
18. French JR, Caplan RD, Harrison RV. Cơ chế căng thẳng và áp lực công việc. New York: Wiley; 1982.
19. Fogarty TJ, Singh J, Rhoads GK, Moore RK. Antecedents and consequences of burnout in accounting: Beyond the role stress model. Behav Res Account. 2000;12:31-67.
20. Jones A, Norman C, Wier B. Healthy lifestyle as a coping mechanism for role stress in public accounting. Behav Res Account. 2010;22(1):21-41. https://doi.org/10.2308/bria.2010.22.1.21
21. Herda DN, Lavelle JJ. The auditor-audit firm relationship and its effect on burnout and turnover intention. Account Horiz. 2012;26(4):707-723. https://doi.org/10.2308/acch-50181
22. DeAngelo LE. Auditor independence, "low balling", and disclosure regulation. J Account Econ. 1981;3(2):113-127. https://doi.org/10.1016/0165-4101(81)90009-4
23. Mautz RK, Sharaf HA. The philosophy of auditing. American Accounting Association; 1961.
24. Nelson MW. A model and literature review of professional skepticism in auditing. Audit J Pract Theory. 2009;28(2):1-34. https://doi.org/10.2308/aud.2009.28.2.1
25. DeFond ML, Zhang J. A review of archival auditing research. J Account Econ. 2014;58(2-3):275-326. https://doi.org/10.1016/j.jacceco.2014.09.002
26. Carcello JV, Hermanson DR, McGrath N. Audit quality attributes: The perceptions of audit partners, preparers, and financial statement users. Audit J Pract Theory. 1992;11(1):1-15.
27. Sundgren S, Svanström T. Auditor-in-charge characteristics and going-concern reporting behavior: Does audit partner age matter? Account Horiz. 2014;28(3):631-654. https://doi.org/10.2308/acch-50781
28. Slaski M, Cartwright S. Health, performance and emotional intelligence: An exploratory study of retail managers. Stress Health. 2002;18(2):63-68. https://doi.org/10.1002/smi.926
29. Brackett MA, Rivers SE, Salovey P. Emotional intelligence: Implications for personal, social, academic, and workplace success. Soc Personal Psychol Compass. 2011;5(1):88-103. https://doi.org/10.1111/j.1751-9004.2010.00334.x
30. Goleman D. Working with Emotional Intelligence. New York: Bantam Books; 1998.
31. Momm T, Blickle G, Liu Y. Emotional intelligence, occupational stress, and job performance: The mediating role of work-family conflict. J Occup Health Psychol. 2015;20(2):238-248. https://doi.org/10.1037/a0038440
32. Wong CS, Law KS. The effects of leader and follower emotional intelligence on performance and attitude: An exploratory study. Leadersh Q. 2002;13(3):243-274. https://doi.org/10.1016/S1048-9843(02)00099-1
33. Zeidner M, Matthews G, Roberts RD. Emotional Intelligence in the Workplace: A Critical Review. Appl Psychol. 2006;53(3):371-399. https://doi.org/10.1111/j.1464-0597.2004.00176.x
34. Mayer JD, Salovey P. What is emotional intelligence? In: Salovey P, Sluyter DJ, editors. Emotional Development and Emotional Intelligence: Educational Implications. New York: Basic Books; 1997. p. 3-31.
35. Carmeli A. The relationship between emotional intelligence and work attitudes, behavior and outcomes: An examination among senior managers. J Manag Psychol. 2003;18(8):788-813. https://doi.org/10.1108/02683940310511881
36. Goh SK, Kee DMH, Ean LK. The impacts of emotional intelligence on work stress of teachers: A Malaysian case study. Int J Res Educ. 2012;1(4):1-10.
37. Law KS, Wong CS, Song LJ. The construct and criterion validity of emotional intelligence and its potential utility for management studies. J Appl Psychol. 2004;89(3):483-496. https://doi.org/10.1037/0021-9010.89.3.483
38. Mikolajczak M, Menil C, Luminet O. Explaining the protective effect of trait emotional intelligence regarding occupational stress: Exploration of emotional labour processes. J Res Pers. 2007;41(5):1107-1117. https://doi.org/10.1016/j.jrp.2007.01.003
39. Mauss IB, Bunge SA, Gross JJ. Automatic emotion regulation. Soc Personal Psychol Compass. 2007;1(1):146-167. https://doi.org/10.1111/j.1751-9004.2007.00005.x
40. Gross JJ, John OP. Individual differences in two emotion regulation processes: Implications for affect, relationships, and well-being. J Pers Soc Psychol. 2003;85(2):348-362. https://doi.org/10.1037/0022-3514.85.2.348
41. Petrides KV, Frederickson N, Furnham A. The role of trait emotional intelligence in academic performance and deviant behavior at school. Pers Individ Dif. 2004;36(2):277-293. https://doi.org/10.1016/S0191-8869(03)00084-9
42. Martins A, Ramalho N, Morin E. A comprehensive meta-analysis of the relationship between emotional intelligence and health. Pers Individ Dif. 2010;49(6):554-564. https://doi.org/10.1016/j.paid.2010.05.029
43. Hung PH. The influence of cultural, legal and institutional factors on auditors' roles, responsibilities and perceptions of audit quality. Eur J Theor Appl Sci. 2023;1(5):1131-1145.
44. Ha VT, Hung PH. Effect of perceived value on customer satisfaction on audit services of financial statements: Case study of auditing companies in Hanoi. Salud Cienc Tecnol Ser Conf. 2024;3:1243.
45. Arbuckle JL. IBM SPSS Amos 20 User's Guide. Chicago: SPSS Inc; 2011.
46. Anderson JC, Gerbing DW. Structural equation modeling in practice: A review and recommended two-step approach. Psychological bulletin. 1988;103(3):411. https://doi.org/10.1037/0033-2909.103.3.411
47. Hair JF, Anderson RE, Tatham RL, William CB. Multivariate data analysis. Pearson Prentice Hall; 1998.
48. Bentler PM. Multivariate analysis with latent variables: Causal modeling. Annu Rev Psychol. 1980;31(1):419-456. https://doi.org/10.1146/annurev.ps.31.020180.002223
49. Hu LT, Bentler PM. Fit indices in covariance structure modeling: Sensitivity to underparameterized model misspecification. Psychol Methods. 1998;3(4):424-453. https://doi.org/10.1037/1082-989X.3.4.424
50. Likert R. A technique for the measurement of attitudes. Arch Psychol. 1932.
51. Whitman DS, Van Rooy DL, Viswesvaran C, Kraus E. Testing the second-order factor structure and measurement equivalence of the Wong and Law Emotional Intelligence Scale across gender and ethnicity. Educ Psychol Meas. 2009;69(6):1059-1074. https://doi.org/10.1177/0013164409344498
52. Miao C, Humphrey RH, Qian S. A meta‐analysis of emotional intelligence and work attitudes. J Occup Organ Psychol. 2017;90(2):177-202. https://doi.org/10.1111/joop.12167
53. Libbrecht N, Beuckelaer AD, Lievens F, Rockstuhl T. Measurement invariance of the Wong and Law emotional intelligence scale scores: Does the measurement structure hold across Far Eastern and European countries? Applied Psychology. 2014;63(2):223-37. https://doi.org/10.1111/j.1464-0597.2012.00513.x
54. Pekaar KA, van der Linden D, Bakker AB, Born MP. Dynamic self-and other-focused emotional intelligence: A theoretical framework and research agenda. J Res Pers. 2018;74:124-134. https://doi.org/10.1016/j.jrp.2018.03.002
55. Lee C, Wong CS. The effect of team emotional intelligence on team process and effectiveness. Journal of Management & Organization. 2019;25(6):844-59. https://doi.org/10.1017/jmo.2017.43
56. Kim YJ, Cho JH, Park YS. Examining the validity of the Wong and Law Emotional Intelligence Scale in the Korean context: A multi-group confirmatory factor analysis. Int J Environ Res Public Health. 2020;17(21):8181. https://doi.org/10.3390/ijerph17218181
57. Kong F, Gong X, Sajjad S, Yang K, Zhao J. How is emotional intelligence linked to life satisfaction? The mediating role of social support, positive affect and negative affect. J Happiness Stud. 2019;20(8):2733-2745. https://doi.org/10.1007/s10902-018-0069-x
58. Joseph DL, Jin J, Newman DA, O'Boyle EH. Why does self-reported emotional intelligence predict job performance? A meta-analytic investigation of mixed EI. Journal of applied psychology. 2015;100(2):298. https://doi.org/10.1037/a0037681
59. Park JH, Lee JW. The Influence of Emotional Intelligence and resilience on Burnout of University Sports Athletes. Journal of the Korea Society of Computer and Information. 2022;27(4):89-97.
60. Davies KA, Lane AM, Devonport TJ, Scott JA. Validity and reliability of a brief emotional intelligence scale (BEIS-10). Journal of Individual Differences. 2010;31(4):198-208. https://doi.org/10.1027/1614-0001/a000026
61. Huang SY, Li MW, Lee YS. Transforming the Emotional Intelligence of the Feeders in Agribusinesses into the Development of Task Performance and Counterproductive Work Behaviors during the COVID-19 Pandemic. Animals. 2021;11(11):3124. https://doi.org/10.3390/ani11113124
62. Park KH, Kim DK. Understanding the relationships among emotional exhaustion, job satisfaction, and emotional intelligence of hotel front desk employees. Asia Pacific Journal of Tourism Research. 2021;26(5):504-15. https://doi.org/10.1080/10941665.2020.1862886
63. Parker DF, DeCotiis TA. Organizational determinants of job stress. Organ Behav Hum Perform. 1983;32(2):160-177. https://doi.org/10.1016/0030-5073(83)90145-9
64. Jamal M, Baba VV. Shiftwork and department-type related to job stress, work attitudes and behavioral intentions: A study of nurses. J Organ Behav. 1992;13(5):449-464. https://doi.org/10.1002/job.4030130506
65. Addae HM, Wang X. Stress at work: Linear and curvilinear effects of psychological-, job-, and organization-related factors: An exploratory study of trinidad and tobago. International journal of stress management. 2006;13(4):476. https://doi.org/10.1037/1072-5245.13.4.476
66. Smith KJ, Emerson DJ. An analysis of the relation between resilience and reduced audit quality within the role stress paradigm. Adv Account. 2017;37:1-14. https://doi.org/10.1016/j.adiac.2017.07.002
67. Baotham S, Ussahawanitchakit P. Audit independence, quality, and credibility: Effects on reputation and sustainable success of CPAs in Thailand. Int J Bus Res. 2009;9(1):1-25.
68. Bentler PM, Chou CP. Practical issues in structural modeling. Sociol Methods Res. 1987;16(1):78-117. https://doi.org/10.1177/0049124187016001004
69. Kline RB. Principles and practice of structural equation modeling. Guilford publications; 2023.
70. Cronbach LJ. Coefficient alpha and the internal structure of tests. Psychometrika. 1951;16(3):297-334. https://doi.org/10.1007/BF02310555
71. Nunnally JC. Psychometric theory. New York: McGraw-Hill; 1978.
72. Peterson RA. A meta-analysis of Cronbach's coefficient alpha. Journal of consumer research. 1994;21(2):381-91. https://doi.org/10.1086/209405
73. Gerbing DW, Anderson JC. An updated paradigm for scale development incorporating unidimensionality and its assessment. Journal of marketing research. 1988;25(2):186-92. https://doi.org/10.1177/002224378802500207
74. Gunkel M, Schlaegel C, Langella IM, Peluchette JV. The influence of national culture on business students' career attitudes—An analysis of eight countries. J Glob Bus Adv. 2014;7(3):258–82.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Pham Huy Hung, Nguyen Thi Hong Lam, Nguyen Thi Kim Duyen, Nguyen Thi Phuong (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
The article is distributed under the Creative Commons Attribution 4.0 License. Unless otherwise stated, associated published material is distributed under the same licence.
