August 12, 2025

Emotional Intelligence as a Moderator in the Influence of Independence and Professional Skepticism on Audit Quality

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Quantitative analysis reveals emotional intelligence moderates the effect of independence and professional skepticism on audit quality.

Independence positively influences audit quality, but emotional intelligence does not significantly moderate this effect.
Professional skepticism has a significant positive effect on audit quality, enhanced by the moderating role of emotional intelligence.
Data were gathered from 72 auditors in Indonesia using a survey method to evaluate the relationships involved.
Findings emphasize the importance of emotional intelligence in achieving high audit quality through professional skepticism.

Aziz et al. (2025) studied this question.

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