Presenting a model of the effect of emotional intelligence on audi-tors' willingness to disclose fraud by considering the mediating role of demographic variables

This research aims to provide a model to explain the effect of emotional intelligence on the willingness of auditors to disclose fraud by considering the mediating role of demographic variables
The research is applied in terms of method and descriptive correlational in terms of method.The statistical population includes auditors working in auditing institutions, members of the society of official accountants and auditing organizations in 2022.The research tool included the standard emotional intelligence questionnaire of siberia Schering (2006) and in order to measure the tendency of auditors to disclose fraud (dependent variable), the questionnaire of Taylor and Curtis (2009) was used. The questionnaire of Taylor and Curtis (2009) is designed based on three hypothetical scenarios in the audit field. In each scenario, it puts the questioner in a situation to make a decision regarding the disclosure of questionable practical fraud. there is a significant and positive relationship between emotional intelligence and the willingness of auditors to disclose fraud, and on the other hand, the effect of age and education level was confirmed between the mediating variables and the dependent variable, and the relationship with age was as follows. which means that auditors with higher age and emotional intelligence have a higher tendency to disclose fraud, and this relationship with the level of education was reported as negative and significant. In accordance with the extracted results, fraud disclosure is an effective mechanism for discovering financial scandals, and age and education level can be considered as influential factors in the selection of auditors.