The Effect of Time Budget Pressure and Client Pressure on the Auditor's Judgment with Emphasis on Emotional Intelligence

Emotions are an important underlying factor that may interact with other variables to influence auditors’ judgments and decisions. The purpose of this study was to investigate the interactive role of emotional intelligence on the impact of time budget and client pressures on the auditor's judgment.

In order to test the research hypotheses, a scenario-based questionnaire has been used. The period of research is 2018 and the statistical sample of research includes 160 auditors which were selected by available sampling method.

The results show that the effect of time budget pressure and client pressure on the auditor's judgment has a significant effect. However, the results showed that the interaction of emotional intelligence with the time budget pressure and client pressure does not have a significant effect on the auditor's judgment.

Overall, the results of the research showed that the pressure of the time budget and client pressure did not reduce the audit quality and the auditors in their judgments have taken into account the audit quality.

This research can, while developing theoretical literature in audit judgment, determine the role of two important factors of time pressure and client pressure on auditors' judgments, taking into account the emotional intelligence in the audit market of Iran.