BAĞIMSIZ DENETİMDE DUYGUSAL ZEKA: BAĞIMSIZ DENETÇİLER ÜZERİNE BİR ARAŞTIRMA

Yıl 2018, Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı, 553 - 589, 27.12.2018

Osman Nuri Şahin , Şaban Uzay

Öz

Finansal skandallar sonrası bağımsız denetim giderek daha fazla önem kazanmış ve çalışmalar daha geniş bir çerçevede ele alınmaya başlamıştır. Bağımsız denetim niteliği itibariyle kişisel özellikleri de içermektedir. Duyguların hayattaki öneminin anlaşılmasıyla birlikte duygusal zeka kavramı türemiştir. Denetim ortamı duygu yoğundur ve denetçilerin de duyguları vardır. Bu çalışmanın amacı duyguların bağımsız denetçilerin duygusal zeka düzeyinin gerçekleştirdikleri bağımsız denetim faaliyetine etkisinin olup olmadığının araştırılmasıdır. Bu kapsamda literatür taraması sonrası, bağımsız denetçilere duygusal zeka testi ve bağımsız denetim faaliyetleri–duygusal zeka ifadeleri içeren bir anket uygulanmıştır. Toplanan veriler istatistiki testlerle analiz edilmiş ve duygusal zeka düzeyinin denetim faaliyeti ile çeşitli açılarından anlamlı farklılık içinde olduğu tespit edilmiştir.

Anahtar Kelimeler

Denetim, Denetçi, Bağımsız Denetim, Bağımsız Denetçi, Duygu, Zeka, Duygusal Zeka

EMOTIONAL INTELLIGENCE IN INDEPENDENT AUDIT: A STUDY ON INDEPENDENT AUDITORS

Öz

After financial scandals independent audit gained more importance and studies started to be addressed in a broader context. The independent audit also includes personal characteristics. With the understanding of the importance of emotions in life, the concept of emotional intelligence has emerged. The nature of audit is emotionally intensive and auditors have feelings. The aim of this study is to determine whether emotional intelligence level of independent auditors effect their independent audit activity. Within the context after the literature review and a survey which includes emotional intelligence level test and a survey which has phrases on independent audit and emotional intelligence has been implemented to independent auditors. The collected datas have been statistically evaluated and it has been ascertained that independent auditors’ emotional intelligence level has significantly different in their audit activity from various angles.

Anahtar Kelimeler

Audit, Auditor, Independent Audit, Independent Auditor, Emotion, Intelligence, Emotional Intelligence

Kaynakça

• Abraham, R. 2000. “Organizational cynicism: bases and consequences”, Genetic, Social, and General Psychology Monographs.
• Acton, R. G. 2002. “Mental Fitness in the Workplace Work”, CMA Management, 76(3).
• Akers, M. D., ve G. L. Porter. 2003. “Your EQ skills: Got what it takes?”, Journal of Accountancy 195 (3).
• Alissa, W., V. Capkun, T. Jeanjean ve N. Suca. 2014. “An Empirical Investigation Of The Impact Of Audit And Auditor Characteristics On Auditor Performance”, Accounting, Organizations And Society, 39.
• Altıntaş, T. 2007. Halka Açık Şirketlerin Bağımsız Denetiminin Kalitesinin Algılanmasına İlişkin Bir Araştırma, İstanbul Üniversitesi SBE, İstanbul (Yayınlanmış Doktora Tezi).
• Arıcıoğlu, M. A. 2002. “Yönetsel Başarının Değerlemesinde Duygusal Zekanın Kullanımı: Öğrenci Yurdu Yöneticileri Bağlamında Bir Araştırma”, Akdeniz Üniversitesi İ.İ.B.F. Dergisi, 4.
• Ashby, F. G., A. M. Isen, ve U. Turken. 1999. “A Neuropsychological Theory of Positive Affect and its Influence on Cognition”, Psychological Review, 106.
• Aslan, Ş. 2009. Duygusal Zeka ve Dönüşümcü, Etkileşimci Liderlik, Nobel Yayın Dağıtım Ltd. Şti., Ankara.
• Atabek, E. 1999. Bizim Duygusal Zekamız, Altın Kitaplar Yayınevi, İstanbul.
• Aypay, A., N. Cemaloğlu, R. Sarpkaya, M. Ellez, B. Şahin, E. Tombul, H. Yolcu, İ. Karakaya,
• R. Baştürk ve Y. Turgut. 2009. Bilimsel Araştırma Yöntemleri, Anı Yayıncılık, Ankara.
• Baltaş, A. 2003. Ekip Çalışması ve Liderlik, 5. Baskı, Remzi Kitabevi, İstanbul.
• Baltaş, Z. 2006. İnsanın Dünyasını Aydınlatan ve İşine Yansıyan Işık: Duygusal Zeka, 1.Basım, Remzi Kitapevi, İstanbul.
• Bartolome, F. ve P. A. L. Evans. 2001. İş ve Yaşam Dengesi, (Çev. İbrahim Bingöl), Harvard Business Review, Mess Yayınları No: 351, İstanbul.
• Bay, D. ve K. McKeage. 2006. “Emotional Intelligence in Undergraduate Accounting Students: Preliminary Assessment”, Accounting Education, 15(4).
• Beasley, M. S., J. V. Carcello, ve D. R. Hermanson. 2001. “Top 10 Audit Deficiencies”, Journal of Accountancy, 191(4).
• Bhattacharjee, S. and K. Moreno. 2002. “The Impact Of Affective Information On The Professional Judgments Of More Experienced and Less Experienced Auditors”, Journal Of Behavioral Decision Making, 15.
• Blay, A. D. ve M. A. Geiger. 2013. “Auditor Fees And Auditor Independence: Evidence From Going Concern Reporting Decisions”, Contemporary Accounting Research, 30(2).
• Boone, J. P., I. K. Khurana ve K. K. Raman. 2010. “Do The Big 4 And The Second-Tier Firms Provide Audits Of Similar Quality?”, Journal Of Accounting And Public Policy, 29(4).
• Boyatzis, R. E., D. Goleman ve K. S. Rhee. 2000. Clustering Competence in Emotional Intelligence, Insights from the Emotional Competence Inventory: Handbook of Emotional Intelligence, 1st Edition, Jossey-Bass, California.
• Bradberry, T. ve J. Greaves. 2005. Emotional Intelligence: Skills and Tests, Translation of Mehdi Ganji.
• Bradberry, T. ve J. Greaves. 2006. Duygusal Zekanızı Keşfedin, Truva Yayınları, İstanbul.
• Brearley, M. 2006. “The Emotionally Intelligent School: Where Leaders Lead Learning”, Management in Education, 20(4).
• Brierley, J. A. ve D. R. Gwilliam. 2003. “Human Resource Management Issues in Audit Firms: A Research Agenda”, Managerial Auditing Journal, 18(5).
• Briner, R. 1999. “The Neglect and Importance of Emotion at Work”, European Journal of Work and Organizational Psychology, 8.
• Brown, C. E., M. E. Peecher ve I. Solomon. 1999. “Auditor’s Hypothesis Testing in Diagnostic Inference Tasks”, Journal of Accounting Research, 37(1).
• Çakar, U. ve Y. Arbak. 2003. “Dönüşümcü Liderlik Duygusal Zeka Gerektirir Mi? Yöneticiler Üzerinde Örnek Bir Çalışma”, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 18(2).
• Carter, A. J., R. L. Burritt ve J. D. Pisaniello. 2013. “Accountants As Emotional Wellbeing Counsellors In Rural Areas”, Australian Accounting Review, 23(2).
• Cassell, G. G., L. Myers ve T. Omer. 2013. “The Emergence Of Second-Tier Auditors In The Us: Evidence From Investor Perceptions Of Financial Reporting Credibility”, Journal Of Business Finance & Accounting, 40(3 & 4).
• Cavallow, K. 2002. Consortium For Research On Emotional Intelligence In Organizations Leadership.
• Cevizci, A. 2006. Felsefe Ansiklopedisi, Cilt: 4, Babil Yayıncılık, Ankara.
• Chia, Y. M. 2005. “Job Offers Of Multi-National Accounting Firms: The Effects Of Emotional Intelligence, Extra-Curricular Activities, And Academic Performance”, Accounting Education: An International Journal, 14(1).
• Chung, J., J. R. Cohen ve G. S. Monroe. 2008. “The Effect Of Moods On Auditors’ Inventory Judgment”, Auditing: A Journal Of Practice & Theory, 27(2).
• Cianci, A. M. ve J. L. Bierstaker. 2009. “The Impact Of Positive And Negative Mood On The Hypothesis Generation And Ethical Judgments Of Auditors”, Auditing: A Journal Of Practice & Theory, 28(2).
• Clore, G. L., N. Schwarz ve M. Conway. 1994. Affective Causes And Consequences Of Social Information Processing. In Handbook Of Social Cognition, Edition 2 Edited By Robert S. Wyer And T. K. Srull. Hillsdale, NJ, Erlbaum.
• Cohen, J. R. ve G. M. Trompeter. 1998. “An Examination of Factors Affecting Audit Practice Development”, Contemporary Accounting Research, 15(4).
• Cook, G. L., D. Bay, B. Visser, J. E. Myburgh ve J. Njoroge. 2011. “Emotional Intelligence: The Role of Accounting Education and Work Experience”, Issues in Accounting Education, 26(2).
• Cooper, K. R. 1997. “Applying Emotional Intelligence In The Workplace”, Training&Development, 51(12).
• Coram, P., J. Ng ve D. Woodliff. 2000. The Effects of Time Budget Pressure and Risk of Error in Auditor Performance, University of Western Australia.
• Daff, L., P. D. Lange ve B. Jackling. 2012. “A Comparison of Generic Skills and Emotional Intelligence in Accounting Education”, Issues in Accounting Education, American Accounting Association, 27(3).
• Daugherty, B. ve W. Tervo. 2010. “PCAOB Inspections Of Smaller CPA Firms: The Perspective of Inspected Firms”, Accounting Horizons, 24 (2).
• Davis, M. 1992. The role of amygdala in conditioned fear, In J. P. Aggleton (Ed.), The amygdala: Neurobiological aspects of emotion, memory, and mental dysfunction, Wiley-Liss., New York.
• DeZoort, T., P. Harrison ve M. Taylor. 2006. “Accountability And Auditors’ Materiality Judgments: The Effects Of Differential Pressure Strength On Conservatism, Variability, And Effort”, Accounting, Organizations And Society, 31(4-5).
• Doğan, N. 2009. Sınıf Öğretmenlerinin Duygusal Zekaları ile Örgütsel Bağlılıkları Arasındaki İlişki: İstanbul İli Anadolu Yakası Örneği, Maltepe Üniversitesi SBE, İstanbul (Yayınlanmamış Yüksek Lisans Tezi).
• Drago, J. M. 2004. The Relationship Between Emotional Intelligence and Academic Achievement in Nontraditional College Students, Walden University.
• Dulewicz, V. and M. Higgs. 2000. Emotional Intelligence, A Review And Evaluation Study, Henley Management College, Henley-On-Thames.
• Erturan, İ. E. 2007. Denetim Süreci, Karar İkilemi, Hofstede’nin Kuramı ve Denetçinin Kültürel Kimliği, Anadolu Üniversitesi SBE, Eskişehir (Yayınlanmamış Doktora Tezi).
• Fambrough, M. J. ve R. K. Hart. 2008. “Emotions in Leadership Development: A Critique of Emotional Intelligence”, Advances in Developing Human Resources, 10(5).
• Feldman, D. A. 1999. The Handbook of Emotionally Intelligent Leadership, Leadership Performance Solutions Press.
• Finucane, M. L., A. Alhakami, P. Slovic ve S. M. Johnson. 2000. “The Affect Heuristic In Judgments Of Risks And Benefits”, Journal Of Behavioral Decision Making, 13.
• Forgas, J. P. ve J. M. George. 2001. “Affective Influences On Judgments And Behavior In Organizations: An Information Processing Perspective”, Organizational Behavior And Human Decision Processes, 86, (1).
• Garcia, A. ve O. Herrbach. 2010. “Organisational Commitment, Role Tension and Affective States in Audit Firms”, Managerial Auditing Journal, 25(3).
• Geiger, M. A., D. S. North ve B. T. O’Connell. 2005. “The Auditor to Client Revolving Door and Earnings Management”, Journal of Accounting, Auditing and Finance, 20(1).
• Gibbins, M. 1984. “Propositions About The Psychology Of Professional Judgment In Public Accounting”, Journal Of Accounting Research, 22(1).
• Gökçe, B. 2007. Toplumsal Bilimlerde Araştırma, Savaş Kitap ve Yayınevi, Mart, Ankara.
• Goleman, D. 1995. Emotional Intelligence. New York, NY, England: Bantam Books, Inc.
• Goleman, D. 1998. Working with Emotional Intelligence, Bantam Books.
• Goleman, D. 2001. Duygusal Zeka Neden IQ’dan Daha Önemlidir?, (Çev. Banu Seçkin Yüksel), Varlık Yayınları, İstanbul.
• Goleman, D. 2010. Duygusal Zeka, 33. Baskı, Varlık Yayınları, İstanbul.
• Goleman, D., R. Boyatzis ve A. McKee. 2002. Yeni Liderler, 7. Basım, Varlık Yayınları, İstanbul.
• Grewal, D. ve P. Salovey. 2005. “Feeling Smart: The Science of Emotional Intelligence”, American Scientist, 93.
• Gürbüz, S. ve M. Yüksel. 2008. “Çalışma Ortamında Duygusal Zeka: İş Performansı, İş Tatmini, Örgütsel Vatandaşlık Davranışı ve Bazı Demografik Özelliklerle İlişkisi”, Doğuş Üniversitesi Dergisi, 9(2).
• Hacıoğlu, B. 2007. Duygusal Zekanın Örgütsel İletişim Üzerindeki Etkileri ve Bir Araştırma, Kadir Has Üniversitesi SBE, İstanbul (Yayınlanmamış Yüksek Lisans Tezi).
• Hanafi, R. 2010. “Spiritual Intelligence, Emotional Intelligence and Auditor’s Performance”, JAAI, 14(1).
• Herrbach, O. 2001. “Audit Quality, Auditor Behaviour and the Psychological Contract”, European Accounting Review, 10(2).
• Holt, S. 2007. Emotional Intelligence and Academic Achievement in Higher Education, Pepperdine University.
• Holtzman, Y. 2004. “The Transformation Of The Accounting Profession In The United States From Information Processing To Strategic Business Advising”, Journal Of Management Development, 23(10).
• Hooks, L. ve J. L. Higgs. 2002. “Workplace Environment In A Professional Services Firm”, Behavioral Research In Accounting, 14.
• Iskandar, T. M. ve Z. M. Sanusi. 2011. “Assessing The Effects Of Self-Efficacy And Task Complexity On Internal Control Audit Judgment”, Asian Academy Of Management Journal Of Accounting And Finance, 7(1).
• Jamal, K. 1996. “Auditor Judgments: The effects of the Partner’s Views on Decision Outcomes and Cognitive Effort”, Behavioral Research in Accounting, 9.
• Jannopat, S. ve P. Ussahawanitchakit. 2013. “Audit Emotional Intelligence, Audit Judgment And Audit Quality: Evidence From Tax Auditors In Thailand”, California Business Review,1(2).
• Jidin, R., J. Y. Lum ve G. S. Monroe. 2014. “The Effect of Auditors’ Job Satisfaction on the Influence of Ethical Conflict on Auditors’ Inventory Judgments”, 20th Annual International Symposium on Audit Research, ISAR, Maastricht, the Netherlands.
• Johnstone, K. M., M. H. Sutton ve T. D. Warfield. 2001. “Antecedents and Consequences on Independence Risk: Framework for Analysis”, Accounting Horizons, 15(1).
• K. James, M. Brodersen ve E. Jacob. 2004. “Workplace Affect and Workplace Creativity: A Review and Preliminary Model”, Human Performance, 17(2).
• Kadous, K. 2001. “Improving Jurors’ Evaluations Of Auditors In Negligence Cases”, Contemporary Accounting Research, 18(3).
• Kaiser, H. 1974. “An Index of Factorial Simplicty”, Psychometrika, 39(1).
• Kandemir, C. 2010. Muhasebe Hilelerinin Ortaya Çıkarılmasında ve Önlenmesinde Bağımsız Denetimin Rolü ve Bağımsız Denetçinin Sorumluluğu, Çukurova Üniversitesi SBE, Adana (Yayınlanmamış Doktora Tezi̇).
• Kasapoğlu, A. G. 2008. Müşteri Firmanın Yolsuzluk Eylemi Karşısında Bağımsız Denetçinin Tutumu ve Denetim Firmalarına Yönelik Bir Araştırma, Sakarya Üniversitesi SBE, Ocak (Yayınlanmamış Yüksek Lisans Tezi).
• Kavut, L. 2001. “Bağımsız Denetçiler ile Denetim Hizmeti Alan İşletmelerin Yöneticilerinin Denetim Kalitesine İlişkin Görüş ve Tutumları”, İMKB Dergisi, 5(20).
• Kavut, L. 2002. “Ulusal ve Uluslararası Bağımsız Denetim Firmalarında Çalışan Bağımsız Denetçilerin Bağımsız Denetim Hizmetinin Kalitesine İlişkin Tutumları”, Yönetim, 41.
• Kayiş, A. 2008. SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, 3. Baskı, Ankara.
• Khan, S., S. A. B. Panatik ve M. B. Saat. 2015. “Dysfunctional Audit Behaviors: An Exploratory Study in Pakistan”, Research Journal of Applied Sciences, Engineering and Technology, 9(9).
• Kida, T. E., K. K. Moreno and J. F. Smith. 2001. “The Influence Of Affect On Managers’ Capital-Budgeting Decisions”, Contemporary Accounting Research, 18(3).
• Kılıçarslan, F. 2009. 10 Adımda Duygusal Zeka, Zen Kitaplığı, İstanbul.
• Knuuttila, S. 2004. Emotions in Ancient and Medieval Philosophy, Oxford University Press Inc., New York.
• Kocayörük, A. 2004. Duygusal Zeka Eğitiminde Drama Etkinlikleri, 1. Basım, Nobel Yayın Dağıtım, Ankara.
• Koh, H. C. ve P. Mathathevan. 1993. “The Effects of Client Employment on Auditor Independence”, British Accounting Review, 25.
• Konrad, S. ve C. Hendl. 2001. Duygularla Güçlenmek, (Çev. Meral Taştan), Hayat Yayınları,İstanbul.
• Kopelman, S., A. S. Rosette ve L. Thompson. 2006. “The Three Faces Of Eve: Strategic Displays Of Positive, Negative, And Neutral Emotions In Negotiations”, Organizational Behavior And Human Decision Processes, 99(1).
• Law, K. S., C. S. Wong ve L. J. Song. 2004. “The Construct and Criterion Validity of Emotional Intelligence and its Potential Utility for Management Studies”, Journal of Applied Psychology, 89(3).
• Lawrence, K. M. M. ve P. Zang. 2011. “Can Big 4 Versus Non-Big 4 Differences In Audit-Quality Proxies Be Attributed To Client Characteristics?”, The Accounting Review, 86(1).
• LeDoux, J. E. 1990. Fear Pathways in the Brain: Implications for a Theory of the Emotional Brain. In P. F. Brain, S. Parmigiani, R. J. Blanchard, & D. Mainardi (Eds.), Ettore Majorana international life sciences series, Vol. 8. Fear and defence. Amsterdam, Netherlands: Harwood Academic Publishers.
• LeDoux, J. E. 1993. “Emotional Memory Systems in the Brain”, Behavioural Brain Research, 58(1–2).
• Mcdaniel, L. S. 1990. “The Effects Of Time Pressure And Audit Program Structure On Audit Performance”, Journal Of Accounting Research, 28(2).
• Mcphail, K. 2004. “An Emotional Response To The State Of Accounting Education: Developing Accounting Students’ Emotional Intelligence”, Critical Perspectives On Accounting, 15.
• Menon, K. ve D. D. Williams. 2004. “Former Audit Partners and Abnormal Accruals”, The Accounting Review, October, 79(4).
• Mittal, V. ve W. T. Ross. 1998. “The Impact of Positive and Negative Affect and Issue Framing on Issue Interpretation and Risk Taking”, Organizational Behavior and Human Decision Processes, 76.
• Mohd-Sanusi, Z., M. Supar, T. M. Iskandar ve R. N. Sari. 2010. “Organizational Commitment And Emotional Intelligent: Explaining The Interaction Of Personality Traits Of Auditors”, Proceeding Of International Conference On Science And Social Research.
• Mohd-Sanusi, Z., M. Supar, T. M. Iskandar ve R. N. Sari. 2010. “Organizational Commitment And Emotional Intelligent: Explaining The Interaction Of Personality Traits Of Auditors”, Proceeding Of International Conference On Science And Social Research.
• Momeni, N. 2009. “The Relation Between Managers’ Emotional Intelligence and the Organizational Climate They Create”, Public Personnel Management, 382.
• Moreno, K., T. Kida ve J. F. Smith. 2002. “The Impact Of Affective Reactions On Risky Decision Making In Accounting Contexts”, Journal Of Accounting Research, 40(5).
• Mumcuoğlu, Ö. 2002. “Bar-on Duygusal Zeka Testi’nin Türkçe Dilsel Eşdeğerlik, Güvenirlik ve Geçerlik Çalışması”, Marmara Üniversitesi EBE, İstanbul (Yayınlanmamış Yüksek Lisans Tezi).
• Nelson, M. W. and H. T. Tan. 2005. “Judgment and Decision Making in Auditing: A Task, Person and Interpersonal Interaction Perspective”, Auditing: A Journal of Practice & Theory, 24.
• Nemli, E. 2001. “Duygusal Zeka ve Liderlik.” Verimlilik Dergisi, Ankara: Milli Prodüktive Yayınları.
• Nowicki, S. ve M. Duke. 1992. Helping the Child Who Doesn’t Fit in. Peachtree Publishers,Atlanta.
• Ogińska-Bulik, N. 2005. “Emotional Intelligence in The Workplace: Exploring its Effects on Occupational Stress and Health Outcomes in Human Service Workers”, International Journal of Occupational Medicine and Environmental Health, 18(2).
• Otley, D. T. ve B. J. Pierce. 1996. “Auditor Time Budget Pressure: Consequences and Antecedents”, Accounting, Auditing & Accountability Journal, 9(1).
• Özdemir, H. 2008. Türkiye’nin Uluslararası Finansal Raporlama Standartlarına Geçiş Sürecinin Bağımsız Denetçiler Açısından İncelenmesi, Gazi Üniversitesi SBE, Ankara (Yayınlanmamış Yüksek Lisans Tezi).
• Özyurt, A. 2010. Bağımsız Denetim Kaliyesini Etkileyen Etmenlerden Bağımsız Denetçi Özelliklerinin İncelenmesine Yönelik Bir Araştırma, Hacettepe Üniversitesi SBE, Ankara (Yayınlanmamış Yüksek Lisans Tezi).
• Paino, H., Z. Ismail ve M. Smith. 2010. “Dysfunctional Audit Behaviour: An Exploratory Study in Malaysia”, Asian Review of Accounting, 18(2).
• Parker, R. J. ve J. M. Kohmeyer. 2005. “Organizational Justice And Turnover In Public Accounting Firms: A Research Note”, Accounting, Organizations And Society, 30.
• Peecher, M. E. 1996. “The Influence of Auditors’ Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence”, Journal of Accounting Research, 34(1).
• Perreault, S. ve T. Kida. 2011. “The Relative Effectiveness Of Persuasion Tactics In Auditor–Client Negotiations”, Accounting, Organizations And Society, 36.
• Pierce, B. ve B. Sweeney. 2006. “Perceived Adverse Consequences of Quality Threatening Behaviour in Audit Firms”, International Journal of Auditing, 10(1).
• Radzi J., J. Y. Lum ve G. S. Monroe. 2014. “The Effect of Auditors’ Job Satisfaction on the Influence of Ethical Conflict on Auditors’ Inventory Judgments”, 20th Annual International Symposium on Audit Research, ISAR, Maastricht, Netherlands.
• Raghunathan, R. ve M. T. Pham. 1999. “All Negative Moods are not Equal: Motivational Influences of Anxiety and Sadness on Decision Making”, Organizational Behavior and Human Decision Processes, 79.
• Rhode, J. G. 1978. The Independent Auditors’ Work Environment: A survey. Commission on Auditors Responsibilities, Research Study, 4, AICPA, New York.
• Robbins, T. L. ve A. S. Denisi. 1994 “A Closer Look at Interpersonal Affect as a Distinct Influence on Cognitive Processing in Performance Evaluations”, Journal of Applied Psychology, 79(3).
• Rogers, R. K., J. Dillard ve K. Yuthas. 2005. “The Accounting Profession: Substantive Change And/Or Image Management”, Journal Of Business Ethics, 58(1–3).
• Salovey, P. ve J. D. Mayer. 1990. Emotional Intelligence. Imagination, Cognition, and Personality, 9.
• Selimoğlu, S. K. ve G. Yeşilçelebi. 2014. “Mesleki Aidiyetin Bağımsız Denetim Kalitesi Üzerine Etkisi: Bağımsız Denetçiler Üzerine Bir Araştırma”, Muhasebe ve Finansman Dergisi, Ekim.
• Senal, S. 2011. Bağımsız Denetim Kalitesinin Arttırılmasında Kamu Gözetim Kurulu’nun Rolü: Bağımsız Denetim Firmaları Üzerine Bir Araştırma, Süleyman Demirel Üniversitesi SBE, Isparta (Yayınlanmamış Doktora Tezi).
• Shapeero, M., H. C. Koh ve L. N. Killough. 2003. “Underreporting and Premature Sign-Off in Public Accounting Underreporting and Premature Sign-Off in Public Accounting”, Managerial Auditing Journal, 18(6).
• Shelton, S. W. 1999. “The Effect Of Experience On The Use Of Irrelevant Evidence In Auditor Judgment”, The Accounting Review, 74(2).
• Slaski, M. ve S. Cartwright. 2002. “Health, Performance and Emotional Intelligence: An Exploratory Study of Retail Managers”, Stress and Health, 18(2).
• Taylor-Gooby, P. ve J.O. Zinn. 2006. Risk in Social Science. Oxford: Oxford University Press.
• Tenhouten, W. D. 2007. A General Theory of Emotions and Social Life, Routledge, New York.
• Tsui, A. ve B. Barry. 1986. “Interpersonal Affect and Rating Errors”, Academy of Management Journal, 29(3).
• Tuan, K. 2014. Bilgisayar Destekli Bağımsız Muhasebe Denetiminde Güvenilirliği Etkileyen Faktörler Türkiye’deki Bağımsız Denetçiler Üzerine Bir Araştırma, Çukurova Üniversitesi SBE, Adana (Yayınlanmamış Doktora Tezi).
• Turner, R. ve B. L. Walker. 2008. “Emotional Intelligence Capabilities Training: Can it Develop EI Project Teams?”, Internetional Journal of Managing Projects in Business, 1(4).
• Van Kleef, G. A., C. K. W. De Dreu and A. S. R. Manstead. 2004. “The Interpersonal Effect Of Anger And Happiness In Negotiations”, Journal Of Personality And Social Psychology, 86.
• Van Rooy, D. L. ve C. Viswesvaran. 2004. “Emotional Intelligence: A Meta-Analytic Investigation of Predictive Validity and Nomological Net”, Journal of Vocational Behavior, 65(1).
• Varma, A., A. S. Denisi ve L. H. Peters. 1996. “Interpersonal Affect and Performance Appraisal: A Field Study”, Personnel Psychology, 49(2).
• Velayutham, S. ve M. H. B. Perera. 2004. “The Influence Of Emotions And Culture On Accountability And Governance”, Corporate Governance: The International Journal Of Business In Society, 4(1).
• Watkins, A. L., W. Hillison ve S. E. Morecroft. 2004. “Audit Quality: A Synthesis Of Theory And Empirical Evidence”, Journal Of Accounting Literature, 23.
• Weisinger, H. 1998. İş Yaşamında Duygusal Zeka, MNS Yayınları, İstanbul.
• Wilks, T. J. 2002. “Predecisional Distortion of Evidence as a Consequence of Real-Time Audit Review”, The Accounting Review, 77(1).
• Willett, C. ve M. Page. 1996. “A Survey of Time Budget Pressure and Irregular Auditing Practices Among Newly Qualified UK Chartered Accountants”, British Accounting Review, 28(2).
• Wong, C. S. ve K. S. Law. 2002. “The Effects of Leader and Follower Emotional Intelligence on Performance and Attitude: An Exploratory Study”, The Leadership Quarterly, 13(3).
• Yeşilyaprak, B. 2001. “Duygusal Zeka ve Eğitim Açısından Doğurguları”, Kuram ve Uygulamada Eğitim Yönetimi Dergisi.
• Yuen, D. C., P. K. F. Law, C. Lu ve J. Q. Guan. 2011. “Dysfunctional Auditing Behaviour: Empirical Evidence on Auditors’ Behaviour in Macau”, International Journal of Accounting & Information Management, 21(3).
• Zeff, S. A. 2003a. “How The US Accounting Profession Got Where It Is Today: Part I”, Accounting Horizons, Vol. 17(3).
• Zeff, S. A. 2003b. “How The US Accounting Profession Got Where It Is Today: Part II”,Accounting Horizons, 17(4).