پديد آورندگان :
شاه عليزاده، رامين دانشگاه آزاد اسلامي واحد علوم و تحقيقات - دانشكده مديريت و اقتصاد - گروه حسابداري، تهران، ايران , حيدرپور، فرزانه دانشگاه آزاد اسلامي واحد تهران مركزي - دانشكده اقتصاد و حسابداري - گروه حسابداري، تهران، ايران , نيكومرام، هاشم دانشگاه آزاد اسلامي واحد علوم و تحقيقات - دانشكده مديريت و اقتصاد - گروه حسابداري، تهران، ايران , رهنماي رودپشتي، فريدون دانشگاه آزاد اسلامي واحد علوم و تحقيقات - دانشكده مديريت و اقتصاد - گروه حسابداري، تهران، ايران
چكيده فارسي :
هدف: هدف اين پژوهش بررسي نقش ميانجي هوش هيجاني در رابطه رهبري اخلاقي با قصد هشداردهي حسابرسان مستقل است.
روش: جامعه آماري پژوهش شامل حسابرسان مستقل شاغل در مؤسسات حسابرسي بخش خصوصي و بخش دولتي در سال 1399 است. در معادلات ساختاري حداقل نمونه 200 مورد پيشنهاد شده و بر اساس فرمول كوكران در جامعه نامحدود تعداد نمونه 385 مورد نياز است. بر اين مبنا تعداد500 پرسشنامه به صورت كاغذي و الكترونيكي ارسال شد و تعداد 441 نفر از آنها گردآوري و مورد بررسي قرار گرفت. داده‌ها از طريق پرسشنامه جمع‌آوري‌شده و با استفاده از معادلات ساختاري به كمك نرم‌افزار ليزرل مورد تحليل قرار گرفته است.
يافته‌ها: نتايج پژوهش نشان مي‌دهد رهبري اخلاقي بر قصد هشداردهي حسابرسان به صورت مستقيم تأثير مثبت و معناداري دارد و اين رابطه با واسطه هوش هيجاني نيز معنادار بوده و تقويت مي‌شود. بنابراين، هوش هيجاني ميانجي‌گري مناسب براي رابطه رهبري اخلاقي با قصد هشداردهي حسابرسان است.
نتيجه‌گيري: بر اساس نتايج اين پژوهش رعايت اصول رهبري اخلاقي و توجه به ارزش‌هاي اخلاقي در ارتباطات كاركنان در مؤسسات حسابرسي، قصد هشداردهي حسابرسان را افزايش مي‌دهد. از سوي ديگر مي‌توان بيان كرد رهبري اخلاقي در مؤسسات حسابرسي، تقويت و توجه كاركنان به قابليت‌هاي هيجاني و افزايش هوش هيجاني آنها را به همراه دارد. همچنين بر اساس اين نتايج حسابرسان داراي هوش هيجاني بالا به دليل اطلاع از احساسات و هيجانات خود و ديگران، مي‌توانند عواطف خود را در شرايط پيچيده مشاهده تخلف توسط همكاران مديريت نموده و بنابراين، تمايل بيشتري به هشداردهي دارند. پژوهش حاضر مي‌تواند منجر به توجه بيشتر به موضوع هشداردهي، رفتار اخلاقي مديران، مديريت و درك عواطف كاركنان و كاهش تخلفات در حرفه حسابرسي در ايران شود.
چكيده لاتين :
Objective: emotional intelligence as the ability to recognize, reach and evoke feelings in order to assist thought, to understand the feelings and its meaning, and a sense of control in a manner that fosters intellectual emotion. Emotion does not interfere with intelligent thinking and behavior, also helps a person in many things, including decision making. The role of emotional intelligence in various aspects of individual and social life, judgment and decision-making, made this structure as a topic of interest for researchers. Emotion is a type of information that people use to interact with their surroundings. Recent accounting studies highlight the importance of emotional intelligence on accountants’ job performance related to decision‐making, teamwork, and client relations. Emotional intelligence that leads to the ability to understand and manage the feelings of themselves and others and helps to make better decisions in difficult situations. Ethical leadership as a demonstration of normative appropriate behavior through conduct through personal actions and interpersonal relationships, and the promotion of such conduct to followers. That these behaviors result in subordinates being more likely to trust the leader and believe the leader is acting in their best interest; as a result, subordinates are more willing to follow the leader’s direction. One of the worst problems facing society today is the continued separation of business and ethics. especially since growing unethical business practices have a profound impact on individuals and society as a whole. One way of drawing attention to wrongdoings in business is through whistleblowing. Whistleblowing is the disclosure by organization members of illegal,immoral or illegitimate practices under the control of their employers, to persons or organizations that may be able to effect action. Whistleblowing Intention auditors as a mechanism to prevent and detect unethical behaviors and wrongdoing in the audit profession. Methods: The statistical population of the study includes independent auditors working in private and public sector audit firms in 2020. In structural equations, at least 200 samples are proposed and according to Cochran's formula in an unlimited community, 385 samples are required. Based on this, 500 questionnaires were sent in paper and electronic and 441 of them were collected and reviewed. In this study, Taylor and Curtis questionnaire was used for whistleblowing variable, Kalshon et al. Questionnaire was used for ethical leadership variable and Schering’s Emotional Intelligence Questionnaire was used for emotional intelligence variable. Cronbach's alpha and composite reliability were used for the reliability of the questionnaire. Its validity with convergent and divergent validity has been investigated and confirmed using the average variance extracted (AVE) and Fornell and Larker matrices. Data were collected through a questionnaire and analyzed using structural equations using LISREL software.
Results: In order to evaluate the conceptual model of the research and also to ensure the existence or non-existence of a causal relationship between the research variables and to examine the appropriateness of the observed data with the conceptual model of the research, the research hypotheses were tested using structural equation modeling. The first hypothesis examines the relationship between ethical leadership and auditors' whistleblowing intention, second hypothesis examines the relationship between ethical leadership and auditors' emotional intelligence and third hypothesis is to examine the relationship between emotional intelligence and auditors' whistleblowing intention. The results of this study show that ethical leadership has a direct positive and significant effect on auditors' intention to whistleblowing and this relationship is also significant and strengthened due to emotional intelligence. Thus, emotional intelligence is a good mediator for the relationship between ethical leadership and the intention to whistleblowing auditors.
Conclusion: According to the results of this study, heed the principles of ethical leadership and paying attention to ethical values in employee relations in auditing firms, increase the intention to whistleblowing auditors. On the other hand, it can be said that ethical leadership in auditing firms leads to strengthening and paying attention to employees' emotional abilities and increasing their emotional intelligence. Also, based on these results, auditors with high emotional intelligence due to knowing their feelings and emotions and those of others, can manage their emotions in the complex situation of observing misconduct by colleagues and therefore are more inclined to whistleblowing. The present study can lead to more attention to the issue of whistleblowing, ethical behavior of managers, management and perception of employees' emotions and reduce misconduct in the auditing profession in Iran.
