scholarly journals Can Emotional Intelligence Help in Reducing Auditor’s Engagement in Quality Threatening Behaviours?

2018 ◽  
Vol 2 (2) ◽  
pp. 70-73
Author(s):  
Muhammad Aamir ◽  
Siti Zaleha Abdul Rasid ◽  
Shathees Baskaran ◽  
Fadillah Binti Ismail ◽  
Faiza Manzoor
Keyword(s):  
Emotional Intelligence ◽  
Job Performance ◽  
Audit Quality ◽  
The Other ◽  
Work Practices ◽  
Accounting Profession ◽  
Regulatory Bodies ◽  
Emotionally Intelligent

Quality Threatening Behaviours (QTBs) in auditing are associated with reduced audit quality and are under the focus of researchers and practitioners for the last two decades following the major corporate failures around the globe.  QTBs are a constant threat for audit profession and lawmakers, regulatory bodies, practitioners and researchers are striving to reduce auditors’ engagement in these undesirable behaviours.  Existing literature advocates that emotional intelligence (EI) meaningfully affects workplace behaviours. Wong and Law (2002) affirm that emotional intelligence is linked to job performance.  Emotionally intelligent individuals respond to negative issues related to work in a better way (Greenidge, Devonish, & Alleyne, 2014).  On the other hand, individuals who score low on emotional intelligence face problems in regulating emotions instigated by negative work practices reacting in a manner that can be detrimental for the organization and its members (Quebbeman and Rozell, 2002).  Emotional intelligence is equally important for individuals in the accounting profession (Daff, de Lange, & Jackling, 2012).  Akers and Porter (2003) proclaim that “EI skills are critical for the success of the accounting profession” (p. 65).  Auditing is a frantic occupation that causes pressure on auditors (Fisher, 2001) that fetch damaging outcomes.  Negative behaviours of auditors are caused by different pressures and lessen the quality of audit, emotional intelligence ability can help auditors in avoiding indulgence in these behaviours (Yang, Brink, & Wier, 2018). Grounding on the role of emotional intelligence at work across different contexts and its ability to negatively affect harmful workplace behaviours, it can be inferred that emotional intelligence can reduce auditors engagement in quality threatening audit behaviours.

scholarly journals Kualitas Audit Didasarkan Pada Isu-Isu Keahlian Dan Profesionalisme Auditor

Manajerial ◽  
2017 ◽  
Vol 9 (2) ◽  
pp. 83
Author(s):  
Mohammad Ali Sartono
Keyword(s):  
Audit Committee ◽  
Audit Quality ◽  
Audit Process ◽  
Audit Firm ◽  
Number Of Factors ◽  
Regulatory Bodies ◽  
Personal Qualities ◽  
Potential Damage

<p align="justify">This research will examine the views from stakeholders on the quality of audits based on issues of expertise and professionalism of auditors, audits commercialization  and transparency the audit. This study focuses attention on the response from implementation of audits quality regulations according to the company’s audits, the audit committee and investors. The focus of this research is an analysis of research by identifying four major drivers of audit quality, namely: culture in an audit firm; skills and personal qualities of audit partners and staff; the effectiveness of the audit process; the reliability and usefulness of audit reporting. In this study also identifies a number of factors that affect the quality of audit beyond the control of the auditor, namely: the approach taken by management; the contribution made by the audit committee; role of shareholders and commentators; role as a driver of audit quality litigation; regulatory approaches; the pressure caused by the acceleration reports. The results showed that the regulatory bodies and professionals involved in the management and improvement of audit quality to make efforts to improve the tarnished image, increase its legitimacy and reputation as well as the dominance of responses raised concerns about potential damage to the profession.</p>

Role of the Medical Practitioners Emotional Intelligence on Patient Satisfaction

2016 ◽  
Vol 5 (1) ◽  
Author(s):  
S. R. Bharamanaikar ◽  
Shama V. Kadadi
Keyword(s):  
Emotional Intelligence ◽  
Patient Satisfaction ◽  
Communication Skills ◽  
Linear Regression Analysis ◽  
Medical Practitioners ◽  
Emotional Intelligence Inventory ◽  
Physician Patient ◽  
Emotionally Intelligent

Physician-patient communication skills linked to improved patient satisfaction. More emotionally intelligent persons might succeed at communicating in pleasing ways. Physicians communication skills are potentially valuable assets to improve quality of care. This study examined the relationship between physicians emotional intelligence (EI) and patient satisfaction. The sample comprised physicians of different specializations and their patients. EI was measured using Genos Emotional Intelligence Inventory. Patient satisfaction was assessed by Patient Satisfaction Questionnaire-III. The Karl Pearsons coefficient of correlation resulted positive and significant association between EI and patient satisfaction. Moreover, EI scores of a physician showed strong positive associations with communication sub-scales of patient satisfaction. Linear regression analysis showed EI is a significant predictor of patient satisfaction. ANOVA results depicted that physicians EI changes across age and experience and also patient satisfaction changes across gender, age, follow-up visit, education, and marital status. It has implications for physicians that improved EI abilities contribute to increased communication quality. Increased communication skills act as a better predictor of patients needs that ultimately contribute to satisfy the patient. Physicians EI abilities are strengthened through training programs on EI, which are necessarily effective in the workplace.

PENGARUH KUALITAS PRODUK DAN RELIGIUSITAS TERHADAP KEPUTUSAN NASABAH PRODUK SIMPANAN PADA BSM CABANG PURWOKERTO

2017 ◽  
Vol 4 (1) ◽  
pp. 189-215
Author(s):  
Yoiz Shofwa Shafrani
Keyword(s):  
Regression Analysis ◽  
Product Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analytical Tool ◽  
The Other ◽  
Financial Assets ◽  
Islamic Bank

Perkembangan dunia perbankan syariah tidak lepas dari peran para nasabah yang memberikan kepercayaan terhadap pihak perbankan untuk penyimpanan asset keuangannya. Faktanya banyak kelompok nasabah yang memutuskan untuk menjadi nasabah di perbankan syariah karena faktor religiusitasnya. Faktor lain yang dapat ikut mempengaruhi keputusan nasabah adalah kualitas produk. Di mana kualitas produk merupakan karakteristik yang melekat dari suatu produk. Kemungkinan yang terjadi bahwa kebanyakan nasabah pada perbankan syariah juga masih merupakan nasabah perbankan konvensional.Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengaruh kualitas produk dan tingkat religiusitas nasabah terhadap keputusan nasabah untuk menyimpan dananya atau tidak di BSM Cabang Purwokerto. Alat analisis yang digunakan adalah analisis regresi linier berganda, dengan jumlah sampel 100 nasabah. Diperoleh hasil Y = 5,046 + 0,101X1 + 0,218X2. Berdasarkan uji F yang sudah dilakukan maka dapat diketahui bahwa variabel kualitas produk dan religiusitas secara bersama – sama berpengaruh terhadap keputusan nasabah untuk menyimpan dananya di BSM Cabang Purwokerto. Berdasarkan uji t yang sudah dilakukan dapat diketahui bahwa secara partial baik variabel kualitas produk maupun variabel religiusitas berpengaruh terhadap keputusan nasabah untuk menyimpan dananya di BSM Cabang Purwokerto. The progress of the Islamic bank cannot be separated from the role of its customers who give trust to the bank to deposit their financial assets. It is a fact many groups of customers decide to be the customers of the Islamic bank because of their religiosity. The other influences factor of a customer’s decision is the quality of the product. The aim of this research was to determine the effect of product quality and level of customers’ religiosity towards customers’ decision whether to keep their funds in Syariah Mandiri Bank, Branch of Purwokerto, or not. The analytical tool used was multiple linear regression analysis, with a sample of 100 customers. The results indicate Y = 5,046 + 0,101X1 + 0,218X2. Based on F, it can be seen that both variables of product quality and religiosity simultanously affect the customers’ decision to keep theirfunds in BSM Branch of Purwokerto. Based on t test, it can be seen that independently, either variable of product quality or variables of religiosityinfluences the customers’ decision to keep their funds in BSM Branch of Purwokerto.

Audit Reviewers' Judgments in Multiple Client Audit Environments

2017 ◽  
Vol 29 (2) ◽  
pp. 1-9 ◽  
Author(s):  
Sudip Bhattacharjee ◽  
Mario J. Maletta ◽  
Kimberly K. Moreno
Keyword(s):  
Audit Quality ◽  
Internal Audit ◽  
Contrast Effects ◽  
Comparative Information ◽  
A Current

ABSTRACT This study replicates Bhattacharjee, Maletta, and Moreno (2007), who find that audit preparers are susceptible to contrast effects in a multi-client environment. We demonstrate that auditors in the role of reviewers are also susceptible to contrast effects from a prior client. Audit reviewers' assessments of internal audit quality of a current client were significantly affected by the quality of the internal audit group of a client they previously reviewed. Specifically, when auditors first reviewed a client with a weak internal audit group they assessed the subsequent moderate internal audit group as being of higher quality than when they first reviewed a prior client with a strong internal audit group or did not review a prior client. Reviewers' documentation of evidence was also influenced by comparative information from the prior client. These results corroborate the key findings of Bhattacharjee et al. (2007) and confirm audit reviewers' susceptibility to contrast effects.

scholarly journals The Mediating Role of Engagement on the Achievement and Quality of Life of University Students

2021 ◽  
Vol 18 (12) ◽  
pp. 6586
Author(s):  
Inmaculada García-Martínez ◽  
José María Augusto Landa ◽  
Samuel P. León
Keyword(s):  
Quality Of Life ◽  
Academic Achievement ◽  
Life Satisfaction ◽  
Emotional Intelligence ◽  
Academic Performance ◽  
University Students ◽  
Mediational Role ◽  
The Relationship

(1) Background: Academic engagement has been reported in the literature as an important factor in the academic achievement of university students. Other factors such as emotional intelligence (EI) and resilience have also been related to students’ performance and quality of life. The present study has two clearly delimited and interrelated objectives. First, to study the mediational role that engagement plays in the relationship between EI and resilience on quality of life. Secondly, and similarly, to study the mediational role of engagement in the relationship between EI and resilience, but in this case on academic achievement. (2) Methods: For this purpose, four scales frequently used in the literature to measure emotional intelligence, resilience, academic engagement and quality of life were administered to 427 students of the University of Jaén undertaking education degrees. In addition, students were asked to indicate their current average mark as a measure of academic performance. Two mediational models based on structural equations were proposed to analyse the relationships between the proposed variables. (3) Results: The results obtained showed that emotional intelligence and resilience directly predicted students’ life satisfaction, but this direct relationship did not result in academic performance. In addition, and assuming a finding not found so far, engagement was shown to exert an indirect mediational role for both life satisfaction and academic performance of students. (4) Conclusions: The findings of the study support the importance of engagement in the design and development of instructional processes, as well as in the implementation of any initiative.

Communication Improvement within the Education Process and Emotional Intelligence Development

2015 ◽  
Vol 3 (5) ◽  
pp. 163-175
Author(s):  
Adrian Sonea ◽  
Ovidiu Niculae Bordean ◽  
Eugenia Câmpeanu Sonea
Keyword(s):  
Emotional Intelligence ◽  
Professional Training ◽  
Educational Process ◽  
Communication Process ◽  
Current Phase ◽  
North West ◽  
Teacher Student ◽  
Education Process

Both the authors’ previous experience and the devoted literature highlight the particular role of teacher-student communication for the quality of graduates’ professional development and education. The research presented herein is based on a sociological survey conducted in a large university from north-west Romania, on more than 600 Economics Master’s students.The chief goal of our research is to determine efficient ways to improve the student training provided by the master programmes in Economics, by means of a better stimulation on the part of the teachers, a more efficient teacher – student communication, a better quality of the teaching materials employed and a greater relevance of the educational content for the particular area of specialisation pursued.After an initial review of the material resulted from the sociological survey, we continued to analyse the results in relation to the tiers of the communication process, the role of groups in the learning process and of the education process in the development of emotional intelligence.Within the current phase of our study, the underlying hypotheses are:(1) The training of Economics and Business Administration students provides them with opportunities of professional specialisation, while developing skills and abilities useful in everyday life.(2) The students’ training in Economics also entails an implicit educational process, which supports the development of their emotional intelligence.(3) Multiculturalism bears manifold benefits, both in terms of specialist professional training and on graduates’ attitudes and behaviour in the social life.This study allowed us to validate the hypotheses and to draw some interesting conclusions for the education of students enrolled in the university surveyed.

Impact of Exercise/Sport on Well-being in Congenital Bleeding Disorders

2018 ◽  
Vol 44 (08) ◽  
pp. 796-801
Author(s):  
Silvia Fasoli ◽  
Giorgio Gandini ◽  
Anna Giuffrida ◽  
Massimo Franchini
Keyword(s):  
Quality Of Life ◽  
Physical Activity ◽  
Well Being ◽  
The Other ◽  
Bleeding Disorders ◽  
Coagulation Disorders ◽  
Sporting Activity ◽  
The Impact

AbstractPhysical activity provides many benefits in patients with congenital bleeding disorders. Patients with hemophilia are encouraged to participate in exercise and sports, especially those patients receiving prophylaxis. Several publications and guidelines have explored this issue in hemophilia patients, evaluating in particular the impact of physical activity on patients' well-being and quality of life. The other rare congenital bleeding disorders are less studied; they are heterogeneous in terms of clinical bleeding phenotype, incidence of hemarthrosis, and arthropathy. Furthermore, prophylaxis in these patients is less common than in hemophilia patients, which must be considered when choosing the type of physical and sporting activity. In this review, the authors have analyzed the literature focusing their attention on those rare coagulation disorders that may be complicated by arthropathy and the role of exercise and sports in this context.

Life is for living: the contribution of the arts and gardens

2020 ◽  
Vol 25 (3) ◽  
pp. 140-143
Author(s):  
Alison E While
Keyword(s):  
Quality Of Life ◽  
Later Life ◽  
The Other ◽  
The Arts ◽  
District Nurses ◽  
Literature Reviews ◽  
Healthcare Practice ◽  
Potential Benefits

Quality of life and life enrichment are important throughout the lifespan and no less during ill-health or later life. The role of the arts and gardens and their potential benefits are not prominent within healthcare practice. This paper outlines the evidence reported in two literature reviews, one addressing the arts and the other focusing on gardens and gardening so that district nurses can understand what art-based and gardening opportunities they may offer their clients and their carers.

Emotional intelligence, teamwork effectiveness, and job performance: The moderating role of job context.

2012 ◽  
Vol 97 (4) ◽  
pp. 890-900 ◽  
Author(s):  
Crystal I. C. Chien Farh ◽  
Myeong-Gu Seo ◽  
Paul E. Tesluk
Keyword(s):  
Emotional Intelligence ◽  
Job Performance ◽  
Job Context ◽  
Moderating Role
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