Document Type : Original Article


Department of Accounting and management, Yazd Branch, Islamic Azad University, Yazd, Iran


The aim of this study was to investigate the effect of auditors' social intelligence on performance appraisal of companies and financial institutions. In this study, the effect of social intelligence components such as social information processing, social awareness and social skills on the evaluation of the performance of financial institutions has been investigated. The measurement tool is a questionnaire. The research method is correlational and descriptive in terms of purpose. The statistical population of this study includes 30 auditing companies, of which 25 auditors have been selected by stratified random sampling. Cronbach's alpha coefficient is 0.894 for the social intelligence questionnaire and 0.799 for the performance appraisal questionnaire. The obtained data were used using statistical methods such as frequency, percentage, mean and inferential statistics such as correlation coefficient test, regression analysis, path analysis, and multivariate analysis of variance. Finally, the following results were obtained. The coefficient of determining social intelligence on performance evaluation is 0.89, the coefficient of determining social information processing on performance evaluation is 0.78, the coefficient of determining the level of social awareness on performance evaluation is 0.47 and the coefficient of determining social skills on performance evaluation is 0.65.

Graphical Abstract

Investigating the Relationship between Auditors' Social Intelligence on Performance Evaluation of Companies and Financial Institutions


Main Subjects

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