Effect of conflict and unclear role on auditor performance with emotional quotient as moderating variable

Abstract

This study aimed at obtaining empirical evidence about the effect of role conflict and role unclear on auditor performance and the role of emotional quotient in moderating the effect of role conflict and role unclear on auditor performance. Auditor has confronted the potential role conflicts and unclear role effects on auditor performance. A person who has a good emotional quotient can manage his/her emotions well. They are more able to control their self if it is faced on role conflicts and unclear roles in carrying out their duties or roles as an auditor. The resulting performance tends to be better. The present research was conducted in a public accounting firm in Bali.