Organizational commitment and emotional intelligent: Explaining the interaction of personality traits of auditors

This study examines the relationship between personality traits and performance of auditors in making audit judgment. We used hierarchical regression analysis to investigate relationships of direct and interaction effects at between-person levels of analysis. Participants comprised of auditors and audit trainees performing internal controls audit task. As expected, the relationship between organizational commitment and emotional intelligent were positively related to audit judgment performance. This positive relationship was stronger for auditors in the expert group than in the novice group. Results highlight the importance of both organizational commitment and emotional intelligence in audit judgment framework to enhance understanding of the link between personality traits and performance.