Emotional intelligence components and ethical judgment levels of independent auditors: The moderating role of extraversion

This paper aims to examine the impact of emotional intelligence (EQ), employee empowerment (EE), and cultural intelligence (CQ) on commercial bank employees’ job satisfaction in Bangladesh. For this purpose, a survey questionnaire was developed based on pre-tested constructs. The study used a convenience sampling technique, supplemented by a non-probability sampling method. 200 bank employees were invited to participate in the survey; finally, 130 responses were received as fully complete, with a 65% response rate. Hence, the sample size is n = 130. Cronbach’s alpha value was used to determine the internal consistency of the study constructs. SPSS version 26.0 was used to analyze the correlation test and hypotheses test. The findings show that emotional intelligence (EQ) with a beta (β) value of 0.510 has a statistical and positive effect on bank employees’ job satisfaction. Also, employee empowerment (EE) with a beta value of (β) 0.418 and cultural intelligence (CQ) with a beta (β) of 0.372 were found to be significant predictors of job satisfaction. This indicates that bank managers should utilize EQ and CQ to increase bank employee satisfaction and focus on employee engagement at the workplace. According to the study, if bank employees become more emotionally stable and culturally intelligent at their workplace, they will be more satisfied with their current jobs. Besides, if bank employees are given more opportunities to carry out their job responsibilities, they will be more satisfied with their jobs. The paper outlines several significant implications for commercial bank managers and offers some notable directions for future research.

This study investigates the mediating effect of emotional intelligence on the relationship between motivation, compensation, satisfaction, work climate and employees’ performance. The sample consists of 96 field officials who were the government employees specializing in coping with the eradication of Dengue Hemorrhagic Fever (DHF) in the district of Jember, Indonesia. Results using path analysis reveal that all examined variables positively and significantly affect employees’ performance. The study finds that emotional intelligence mediates the relationship of work motivation, compensation, work satisfaction, and work climate with employees’ performance.

The purpose of this study is to determine the factors that influence the application of the International Financial Reporting Standards (IFRS) in Vietnam through the perceptions of business managers and auditors. Combining qualitative and quantitative research methods based on a comprehensive analysis and aggregation of information available from various sources, the results of the questionnaire interviews of 500 managers and auditors currently working in Vietnam are offered. The results of the study show that factors affecting the applicability of IFRS in Vietnam are: legal basis for accounting activities; characteristics of enterprises; qualification and competency of the accounting teams; and corporate governance. The study also finds that governance factors and socio-economic and cultural conditions have an uncertain influence on the IFRS applicability. At the same time, there is no significant difference in awareness of the ability to apply IFRS between the group of enterprise managers and auditors and groups of people with different work experience. Among them, the qualifications and competencies of the accountant teams and the characteristics of enterprises are the two factors that have the strongest impact on the applicability of IFRS in Vietnam.