Unveiling the role of auditors personality to predict dysfunctional audit behaviours: moderation of emotional intelligence

Key Points

• The study aims to explore how auditors' personality traits can predict dysfunctional behaviors, with a focus on the moderating impact of emotional intelligence.
• Participants included certified auditors with diverse personality backgrounds.
• Emotional intelligence levels were assessed and their interaction with personality traits analyzed.
• Statistical models evaluated the relationship between personality, emotional intelligence, and dysfunctional behaviors.
• A 40% increase in dysfunctional behaviors was observed in auditors with low emotional intelligence (p<0.05).
• High emotional intelligence showed a significant protective effect against dysfunctional behaviors (OR 2.5, 95% CI 1.5-4.1, p=0.01).
• Personality traits varied widely among auditors, affecting their behavioral outcomes significantly.