Intellectual and emotional intelligence, organizational culture and auditors' professionalism

Resumen o Introducción

The main objective of the study is to examine the relationship between intellectual and emotional intelligence, organizational culture, and auditors' professionalism. Geographically, the study is done in the Sunyani Municipality of the Bono Region of Ghana. The study uses a descriptive research design, and the population of the study includes professional auditors both in the public and private sectors. The purposive sampling method is used in the study. The study uses questionnaires as a data collection instrument. The study finds that intellectual intelligence has no or insignificant effect on the auditors’ professionalism. Also, the results show that emotional intelligence and organizational culture have a significant effect on auditors’ professionalism. The results of the study generally support the conclusion that auditors’ professionalism is influenced by emotional intelligence and organizational culture. The study finds that organizational culture can influence professionalism among auditors. Therefore, it is recommended that organizational culture be taken seriously in an effort to enhance professionalism among auditors. It is also recommended that further studies be carried out to assess the factors affecting emotional intelligence among auditors. Future studies investigating the influence of organizational culture on auditors’ professionalism will also be a step in the right direction.