Emotional Intelligence as a Moderator of the Determinants of Auditor Opinion Quality: Evidence from Public Accounting Firms

Abstract

Purpose – This study aims to analyze the determinants of auditor opinion quality and to examine the role of emotional intelligence as a moderator in the relationship among the sufficiency of audit evidence, communication, professional skepticism, auditor reputation, and auditor opinion quality Methods  –  This study employed a quantitative approach through a cross-sectional survey involving auditors at 24 public accounting firms in South Sulawesi. Using a census-based survey approach, the study included 95 senior and junior auditors with more than three years of professional experience. Data were collected via a questionnaire and analyzed using multiple linear regression and moderation regression analysis. Findings – The results indicate that the sufficiency of audit evidence, communication, professional skepticism, and auditor reputation have a positive and significant influence on the auditor opinion quality. Emotional intelligence was also found to significantly strengthen the relationship between these four determining factors and the auditor opinion quality. These findings indicate that emotional intelligence is not merely an individual competency but also plays a role in strengthening the application of technical, behavioral, and professional aspects in producing high-quality audit judgments. Research Implications – Improving auditor opinion quality requires strengthening technical, professional, and emotional competencies through auditor recruitment, training, and professional development. Originality – This study positions emotional intelligence not only as an individual competency but also as a boundary condition that strengthens the relationship between the sufficiency of audit evidence, communication, professional skepticism, and auditor reputation with the auditor opinion quality process.