Authors : Reza Zarei, Somaieh Mirzaiy and Safa Zarei
Abstract: The goal of the present study is to prioritize the emotional intelligence factors of the successful auditors by using five dimensional matrix questionnaire, adopted from the Bar-on classification of emotional intelligence and also utilizing the extracted model from AHP in the ranking the employed auditors in the auditing institution in order to select an auditing headman. The first part of the questionnaire was consisted of the descriptive information of the replier and the second part of the questionnaire, primarily, focused on gathering the comparable assessments of the replier towards the emotional intelligence factors of the successful auditors and then, secondarily, merely on their comparable assessments on selecting the best auditor from the emotional intelligence point of view. The research population were copartners and managers of auditing institutions and the research sample was chosen among the expert copartners and managers using the AHP Method. By using the AHP technique, in the end, the emotional intelligence factors of the successful auditors in the auditing institutions were prioritized and the best auditor for auditing headman was also chosen. The research results represented that dimensions such as “intrapersonal intelligence” had the highest rank and “the general mood” had the lowest rank in emotional intelligence of auditors. Also, “the independence”, “assertiveness” and “self-fulfillment” had the highest of ranks considering the totality of the general emotional intelligence factors of successful auditors and the lowest ranks belonged to “flexibility”, “optimism” and “empathy”. Finally, by using the AHP Method, M.H. Dehlavi as the best auditor was selected and introduced.
Reza Zarei, Somaieh Mirzaiy and Safa Zarei, 2016. Ranking the Employed Auditors in Auditing Institution Based on Prioritizing the Emotional Intelligence Factors in Auditing. The Social Sciences, 11: 569-578.