• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.561-573
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• 2022

This study aims to obtain empirical evidence of the absence of testing the effect of professional ethics, emotional intelligence, and internal auditor performance on professional skepticism. According to this study, internal auditors can use professional skepticism to better understand red flag fraud. Questionnaires were used as the research instruments in this study. The participants included 186 auditors. Using structural equation modeling, this study confirms the hypothesis. The results show that the application of professional ethics and emotional intelligence has a positive effect on professional skepticism. The findings show that 1) professional skepticism can improve internal auditors' understanding of the red flags of fraud, 2) professional ethical norms influence how people behave and accomplish jobs, and 3) how constructive findings are produced by an audit procedure that adheres to the requirements of an audit expert, not just an espionage agent trained to infiltrate. As a result, internal auditors' higher performance in performing functions as a building agent rather than a secret agent like intelligence can be attributed to this. This study provides evidence that 1) not only does the use of professional ethics increase professional skepticism, but high emotional intelligence also plays a role, and 2) professional skepticism can improve internal auditors' understanding of red flags of fraud.

• The Journal of Asian Finance, Economics and Business
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• 제9권8호
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• pp.19-27
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• 2022

Graduate well-being is foundational to academic success, and they are becoming more and more vulnerable. This is as they suffer from mental health challenges like anxiety and depression at rates six times higher than the general population. When the nature of their educational experience changes, such as when they had to stay in their homes during the COVID-19 pandemic, the stress on their mental health increases. The number of cases of emotional wellness among university students is considered a public health problem, but these young people often do not seek appropriate treatment. This study, therefore, aims to identify the influence of health behavior factors on graduate emotional wellness. This study used a questionnaire with a cross-sectional survey design. Questionnaires were distributed online to graduates from selected Private and Public Higher Education Institutions in Malaysia. The Partial Least Square Equation Model (PLS-SEM) was used to analyze the results of the study. Overall findings indicate that the health behavior factors have a significant influence on graduate emotional wellness. The findings from this study will benefit the management, academics, counselors, and other entities, including the Students' Representative Council, in identifying ways to improve services and upgrade the necessary facilities to enhance the graduate's emotional wellness.

• 디지털융복합연구
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• 제11권10호
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• pp.351-357
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• 2013

본 연구는 회계정보시스템 분야의 컨설팅 품질에 관련된 이론적 고찰 및 선행연구를 종합하여, 국내 중소기업의 컨설팅 효과에 관여하고 있는 요인을 중심으로 연구모형과 연구가설을 토대로 실증분석 되었다. 실증분석에서는 컨설팅 풀질에 관여하는 변수를 컨설팅 과정 품질과, 컨설팅 이후 적용 품질 그리고 컨설턴트의 참여도와 감성지능 품질로 대별하여 컨설팅 성과를 분석하였다. 본 연구결과를 요약하면 첫째로, 컨설팅 과정 품질과 컨설팅 성과와의 관계에서는 상호 관련성이 있는 것으로 나타났다. 둘째로, 컨설팅 이후의 적용 품질과 성과와의 관계에서는 통계적으로 유의성이 미약한 것으로 확인 되었다. 그러나 컨설턴트의 참여도와 감성지능 품질은 유의성이 매우 높게 분석 되었다. 따라서 본 연구는 향후 회계정보시스템 컨설팅 수행시 컨설턴트의 적극적인 관여와 감성 지능 품질 변수의 관리에 유용한 지침이 될 수 있기를 기대하고 있다.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.169-178
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• 2021

This research aims to test, firstly, how the disclosure of corporate social responsibility (CSR) helps to moderate the effect of family ownership on investment efficiency; secondly, how CSR disclosures mediate the effect of corporate governance on investment efficiency. STATA was used to analyze archival data collected from a total sample of 210 manufacturing companies listed on the Indonesian Stock Exchange (IDX), which were in the family businesses category for the period of 2016-2018. The first finding is that CSR moderates the effect of family ownership on investment efficiency. This implies that family businesses are very careful about investing. They will avoid risky decisions that may increase the economic wealth, but reduce the socio-emotional wealth. To maintain socio-emotional wealth, they tend to choose an underinvestment strategy and are more concerned with the prestige and good reputation of their families and dynasties than with economic wealth. Thus, CSR disclosures can reduce the underinvestment strategy of family businesses listed on the IDX. The second finding is that CSR disclosures are able to mediate the effect of corporate governance on investment efficiency. CSR activities play a major role in decision-making, and through CSR disclosures, corporate governance has a greater effect on investment efficiency.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1021-1034
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• 2021

The study investigates and measures the impact of the emotional intelligence orientation on audit sustainability in Vietnam. Survey data for this research were collected from 260 auditors (CPAs) currently working in auditing firms, for the period from April 2020 to July 2020. In this study, we have built a model with two dependent variables (Emotional intelligence orientation and Audit sustainability) and six independent variables (Proactive audit vision, Continuous audit development, Dynamic audit experience, Audit environmental change, Stakeholder expectation pressure, Advocacy culture). The research methods used include Cronbach's Alpha test, exploratory factor analysis (EFA), confirmation factor analysis (CFA) and linear structural model analysis (SEM). The results showed that (1) Proactive audit vision, (2) Continuous audit development, (3) Dynamic audit experience, (4) Audit environmental change, (5) Stakeholder expectation pressure are positively related to emotional intelligence orientation. However, Advocacy culture is not positively related to Emotional intelligence orientation. The findings of this study suggest that emotional intelligence orientation positively impacts audit sustainability (similar to the findings by Thapayom, Ussahawanitchakit, & Boonlua, 2017, 2018 in Thailand). The results of this study provide a scientific basis for managers at auditing firms to make appropriate decisions to improve auditing activities in the coming years.

• 디지털융복합연구
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• 제13권2호
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• pp.61-71
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• 2015

본 연구는 디지털시대의 융복합연구로 세무대리인의 정서노동과 직무스트레스, 직무탈진간의 관계에 대하여 살펴보았다. 실증분석에 활용된 도구는 SPSS 21.0과 AMOS 21.0 프로그램이며, 직무스트레스의 매개효과에 대한 강건성을 분석하고자 Sobel 검정을 시도하였다. 본 연구의 주요결과는 다음과 같다. 첫째, 정서적 표현빈도는 직무스트레스에 유의한 부(-)의 영향이 있으며, 정서다양성은 직무스트레스에 유의하게 정(+)의 영향을 미치는 것으로 나타났다. 그러나 정서부조화는 직무스트레스에 유의한 영향을 미치지 않는 것으로 나타났다. 둘째, 정서노동과 직무탈진의 관계가 유의하지 않은 것으로 나타났다. 셋째, 정서노동과 직무탈진 관계에서 직무스트레스의 매개효과가 규명되었다. 그리고 정서적 표현빈도와 직무탈진, 정서다양성과 직무탈진 관계에서 직무스트레스는 완전 매개효과를 지닌 것으로 확인되었다. 그러나 정서부조화와 직무탈진의 관계에서 직무스트레스의 매개효과는 발견되지 않았다. 이러한 결과는 세무대리인의 직무탈진은 정서노동보다는 직무스트레스에서 비롯된 것임을 지지하며, 세무대리인에게 있어서 직무스트레스의 관리가 중요하다는 점을 시사하는 증거가 된다.

• The Journal of Asian Finance, Economics and Business
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• 제8권7호
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• pp.613-623
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• 2021

This study aims to identify the effect of blue ocean leadership style on strategic decision making and it also aims to examine the mediating role of organizational politic and moderating role of emotional intelligence in the Government Link Companies (GLCs) in Malaysia. In order to achieve the objective of the study, a research framework had been developed to establish a relationship among the variables of the study based on resource-based view theory. Questionnaire method was used to collect the data form middle to top level employees in GLCs. All the items in the study's variables were assessed using the 5-point Likert scale. A stratified random sampling technique was used to identify the sample for this study. Data was derived from 135 middle to top level employees, which were involved in decision making process. The data was analyzed using the SPSS and the SmartPLS 3.0 software. This supplemented the theory surrounding blue ocean leadership styles and strategic decision making. The study also identified several avenues for further research by using different research methods and examining the impact of strategic decision making in different contexts.

• 유통과학연구
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• 제17권5호
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• pp.73-83
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• 2019

Purpose - The purpose of this research is twofold; first, it attempts to categories customer demands into challenging and hindrance stressors, second, it investigates the effect of customer challenging stressors, hindrance stressors and customer resources on job satisfaction, emotional exhaustion and turnover intention of frontline employees. Research design, data, and methodology - A quantitative research method with an online survey was adopted to test the proposed hypotheses. Sample was collected from 186 frontline employees. And, structural equation model was conducted through AMOS 20.0 to verify the proposed hypotheses. Results - First, customer challenging stressors and customer resources positively affect job satisfaction. Second, customer hindrance stressors negatively affect job satisfaction and positively affect emotional exhaustion. Finally, job satisfaction negatively affects turnover intention whereas emotional exhaustion positively affects turnover intention of frontline employees. Contributions - In term of theoretical contributions, the current study categorized the customer demands into challenging and hindrance stressors and empirically tested the effect of challenging and hindrance stressors on emotional exhaustion, job satisfaction and turnover intention of frontline employees. Managerially, this study provides insights to the firm by highlighting the presence of challenging stressors and customer resources which have positive effect on the attitudes and behaviors of the frontline employees.

• 대한통합의학회지
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• 제11권4호
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• pp.115-124
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• 2023

Purpose : This study investigated the effects of nursing students' emotional intelligence and interpersonal competence on their caring efficacy. Methods : This study surveyed 217 junior and senior nursing students from City B in South Korea between June 1 and June 30, 2023. The SPSS 22.0 program was employed to analyze the collected data by computing the frequency, percentage, mean, and standard deviation, as well as by conducting t-test, ANOVA test, Scheffe's test, Pearson correlation coefficient, and a multivariate regression analysis. Results : The nursing students exhibited an average emotional intelligence of 5.31±.78, interpersonal competence of 3.47±.56, and caring efficacy of 4.02±.62. The students' emotional intelligence showed significant differences in terms of satisfaction with their major (p<.001), satisfaction with the clinical practice (p<.001), satisfaction with their relationship with clinical practice instructors (p=.001), and the standard of living (p=.021). Furthermore, a significant difference in interpersonal competence was observed in terms of the students' satisfaction with their major (p=.003), satisfaction with the clinical practice (p=.001), satisfaction with their relationship with clinical practice instructors (p=.002), and subjective mental health (p=.005). Meanwhile caring efficacy demonstrated a significant difference with regard to the grade level (p=.001), satisfaction with the major (p<.001), satisfaction with the clinical practice (p<.001), satisfaction with their relationship with clinical practice instructors (p=.007), subjective mental health (p<.001), and subjective physical health (p=.047). The factors that affected the caring efficacy included interpersonal competence (p=.002), grade level (p<.001), satisfaction with the major (p=.004), and emotional intelligence (p=.020), all of which together accounted for an explanatory power of 22.3 %. Conclusion : Based on the results of this study, it is evident that further research related to the emotional intelligence, interpersonal competence, and caring efficacy of nursing students must be encouraged in the future. Furthermore efforts should be made to develop appropriate programs aimed at enhancing nursing students' caring efficacy by accounting for their emotional intelligence and interpersonal competence.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.797-808
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• 2021

This study examines the interaction between internal auditors' personality traits and the internal audit function effectiveness. It also investigates the effect of such interacted variables on financial reporting quality. This study employed a questionnaire survey to collect data from 193 internal auditors of Jordanian companies listed on the Amman Stock Exchange. The study model is validated and tested using the partial least squares structural equation modelling. The results reveal that all the examined personality traits of internal auditors significantly impact internal audit function effectiveness except for the extraversion trait. The results also show that personality traits have indirect effects on financial reporting quality via internal audit function effectiveness. These results suggest that internal auditors with high scores on openness to experience, emotional stability, and conscientiousness traits can be among the most significant contributors to the internal audit function effectiveness. The results also suggest that internal auditors' personality traits can be regarded as an internal audit function intangible resource that enhances effectiveness. The study's findings might be of interest to many different parties interested in enhancing internal audit function effectiveness and boosting the financial reporting quality, such as external and internal auditors, auditees, human resource departments, and Chief Internal Audit Executives.