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

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