Investigating the effect of emotional intelligence on the relationship between self-interpretation and auditor objectivity

The purpose of this article is to investigate the effect of emotional intelligence on the relationship between The research. self-interpretation and auditor objectivity. The method of data collection is library and field method is descriptive-correlational. In order to collect data by field method, interviews with experts, accountants and auditors were conducted using a questionnaire. The statistical population of the study is companies listed on all companies listed on the stock exchange in 1398. In order to determine the 107 sample size, stratified random sampling method has been used. Based on this and according to Krejcie and Morgan table, 86 companies have been selected as a sample. Data analysis using SPSS was software variables was above 0.7, so research The results showed that the Cronbach’s alpha value of all performed. The results showed that there is a positive and it indicates that the questionnaire had good reliability significant effect between the self-interpreting variable with auditors ’objectivity and emotional intelligence and emotional intelligence on auditors’ objectivity at the level of 0.1%. Value R², 0.7, 0.46 The results are respectively. The results of the analysis of the main hypothesis showed that there is a positive and, 0.23 significant effect between all factors. And their value is higher than 0.3, which shows a favorable relationship. The results of the fit indices show that the model has a good fit. The ratio of chi-square to degree of freedom is 2.71. The root mean square root of the approximation error RMSEA is 0.04. Other fitness indicators such as good fit index GFI, respectively, which confirm the model fit and adjusted goodness fit index AGFA were 0.92 and 0.93.