The International Conference on Accounting, Economics, Finance, and Management

A Sustainability Development Perspective

August 25th - 26th, 2023
Nha Trang City, Vietnam

THE IMPACT OF AUDITOR’S EMOTIONAL INTELLIGENCE

AND LEADERSHIP STYLE ON AUDIT QUALITY: A
LITERATURE REVIEW
Doan Thanh Ngaa,* , Le Thi Khanh Hoa a, Nguyen Thi Phuong Anha , Tran Viet Anha, Lai Phuong Thao a,
Dam Thi Ha a
National Economics University, 207, Giai Phong Road, Ha Ba Trung District, Ha Noi, Vietnam
a

ABSTRACT
Based on the survey and content analysis of 69 experimental research articles, this paper
examines how auditor emotional intelligence and leadership style influence audit quality
and the mediating role of team trust. By searching for relevant keywords in academic
journals, books, and online articles, the results indicate that emotional intelligence and
leadership style have a positive and significant influence on audit quality. Furthermore,
team trust serves as an intermediate factor through which emotional intelligence and
leadership style indirectly affect audit quality. Therefore, this article identifies and
highlights the commonality found in previous academic literatures, offering a valuable
source of reference material for future in-depth research on audit quality.

Keywords: Audit quality; Emotional intelligence; Leadership style; Team trust.

* Corresponding author. Tel.: +84 906290208.
E-mail address: [email protected]

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1. Introduction
Audit is the process of gathering and assessing evidence pertaining to financial information to
assure the independence and objectivity of a company's financial reporting. Auditing plays a
critical role in ensuring that information is accurately and fully reported, while adhering to
accounting standards and regulations.
In recent times, the auditing profession has encountered significant obstacles that have
challenged its credibility and reputation. The occurrence of global audit scandals has
particularly affected this industry. One notable incident is the Wirecard scandal in Germany,
where auditors from EY failed to directly verify bank deposits and instead relied on
documents and screenshots provided by the company and a third party [65]. This revelation
had a profound impact on the global auditing community since direct confirmation with banks
is a fundamental aspect of financial audits. According to Bloomberg on March 17, 2023,
China suspended the operations of Deloitte Touche Tohmatsu Ltd.’s Beijing office for three
months and imposed an unprecedented fine (212 million yuan ~ $30.8 million, more than 25
times the combined fines the ministry meted to accounting firms during) over lapses in its
auditing work of bad-debt manager China Huarong Asset Management Co. [14]. This
accounting firm failed to properly look into the status of Huarong’s underlying assets, ignored
compliance approvals on major investments and failed to apply a sense of scepticism in its
audit work on Huarong [14]. Similar auditing scandals have also emerged in Vietnam, causing
scepticism regarding the quality and reliability of issued audit reports. Some auditing firms
such as T.D.K and iCPA falsified accounting records for companies, which further facilitated
fraudulent misappropriation of investors' funds [16]. Other cases involved auditing firms
neglecting to conduct adequate procedures (e.g., CPA Hanoi) or providing inappropriate audit
opinions (e.g., DFK Vietnam), thereby compromising the quality of the financial reports of
the associated companies [16].
These scandals have exposed weaknesses in the auditing process, which have had a negative
impact on the reputation of the industry and eroded public trust in audit quality. As a result,
auditors must continuously enhance their competence to ensure the quality of services they
provide. However, the effectiveness of auditors' work depends not solely on their technical
knowledge, but also relies on their communication abilities, including emotional intelligence
[66g]. Effective emotional management can assist auditors in dealing with work-related pressures,
resolving conflicts, and maintaining positive client relationships, thereby enhancing the quality of
their auditing work. Furthermore, leadership style plays a crucial role in shaping organisational
culture and consequently impacts audit quality [27,31]. Effective leadership fosters a favourable
work environment that encourages collaborative efforts and supports professional development,
thereby promoting auditors' commitment to delivering high-quality audits.
Given the pressing issues of increasing demand for high-quality and reliable auditing services
due to the expanding scope and complexity of businesses and transactions, coupled with
public scepticism following high-profile scandals, research on audit quality is highly
necessary and valuable. While there are numerous studies on audit quality in various
countries, the number of research studies on the interrelationships between auditors' emotional
intelligence and audit quality and the impact of leadership styles on audit quality remains
limited. Furthermore, no study has addressed the interrelationships among all four factors and
the unexplored aspect of culture.
Therefore, this paper aims to synthesise and analyse the results of previous academic studies
on the relationships between auditors' emotional intelligence, leadership styles, team trust, and
audit quality, while pinpointing research gaps that require further investigation.
2. Methodology
To identify the relevant research papers on the relationship between emotional intelligence of
auditors and leadership styles on audit quality, with trust as a mediating variable, published in

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academic journals, cited from books or electronic media, the authors conducted a systematic
search on various websites and search engines such as Google Scholar, ResearchGate, SSRN,
Springer, Willey and ScienceDirect. The following keywords were used: “emotional
intelligence and audit quality”, “emotional quotient and audit quality”, “emotional
intelligence and auditor performance”, “emotional intelligence and audit effectiveness”,
"emotional intelligence and team performance”, “emotional intelligence and work output
quality”, “leadership style and audit quality”, “leadership style and audit effectiveness”,
“leadership style and team performance”, “emotional intelligence and team trust”, “leadership
style and team trust”, “team trust and audit quality”, “team trust and audit effectiveness” and
“team trust and team performance”. These keywords were searched as relevant subject titles
related to the auditing profession and were also explored in various industries due to
limitations in finding articles specifically related to the auditing field and without territorial
restrictions.
For inclusion in this review, the articles needed to meet the following criteria: (1) published in
the period from 2000 to 2023, (2) available in English or other languages with full texts or
abstracts containing sufficient necessary data, and (3) categorized as original research,
reviews, meta-analyses, or letters to the editor. The titles and abstracts were evaluated to
verify these criteria. Articles meeting all inclusion requirements or with unclear eligibility
were fully read. In case the full text revealed that not all requirements were present, the paper
was excluded. Additional relevant literature was obtained through a snowball method by
searching for references in the reviewed manuscripts.
Table 1. Sample of articles
Keywords Articles Accessed
EI and audit quality 12
Emotional quotient and audit quality 14
EI and auditors' performance 9
EI and auditors' effectiveness 0
EI and team performance 78
EI and team effectiveness 42
EI and output quality 2
EI and team trust 32
Leadership style and auditors' effectiveness 5
Leadership style and team performance 30
Leadership style and audit quality 2150
Leadership style and team trust 20
Team trust and audit quality 1
Team trust and auditors' performance 0
Team trust and audit effectiveness 5
Total articles 252
Overlapping articles 160
Remaining articles 92
Non-available articles 23
Total articles accessed 69
A framework with three categories was pre-defined: the effect of emotional intelligence and
leadership styles on audit quality, the effect of emotional intelligence and leadership styles on
team trust, and the relationship between team trust and audit quality. Individual papers could
be classified into different categories. The review was further elaborated by addressing each
category separately and re-reading all articles relevant to that specific category.

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3. Research results
3.1. Impact of emotional intelligence and leadership style on team trust
3.1.1. Impact of emotional intelligence on team trust
Chang et al. [19] conducted a study on the relationship between emotional intelligence and
performance in the interaction between leaders and employees in the Korean market. They
proposed that the emotional intelligence quotient of team members and leaders would
influence the team performance through the formation of trust within the team. The analysis
of data gathered from nearly 91 different groups showed that emotional intelligence is a
significant predictor of trust within the team. When the emotional intelligence of both team
members and leaders is high, team members tend to trust each other more. This finding is
consistent with the research by Rezvani et al. [59] in the context of construction project teams
in Australia. They also concluded that emotional intelligence positively affects trust within the
team. Other studies, such as Özen et al. [55], Mayer et al. [47], Chun et al. [34], Arfara &
Samanta [7], Elder [25], Ishfaq et al. [33], Makaronis [8] and Zhao et al. [76], examined
diverse teams, including telecommunications employees, government employees, bank
employees, ect. and reached similar conclusions that emotional intelligence of the team
positively and significantly impacts trust within the team. Emotional intelligence can facilitate
the building of team trust [10,24].
The emotional intelligence quotient of team members and leaders directly influences the
team's performance through the formation of trust within the team. Additionally, leaders with
high emotional intelligence can enhance team trust by helping team members regulate their
emotions and avoid overly emotional reactions [19]. Trust can minimise the negative impacts
of ambiguous factors and enhance the effects of emotional intelligence on the achievable level
of happiness. Furthermore, in a team, each individual needs emotional intelligence to
demonstrate reliability and responsibility towards their teammates and leaders [23]. Emotional
intelligence has been shown by Barczak et al. [10] and Christie et al. [21] to be an important
individual skill that plays a crucial role in building trust with others and developing better
social relationships.
A team with emotional intelligence enhances positive mood and emotions, leading to the
development of trust and relationships among team members [21,60]. Effective problem-
solving and task completion require increased participation and reliable interaction among
team members, which can be fulfilled by managers with high emotional intelligence. In
uncertain and ambiguous conditions (as often found in complex projects), a team with high
emotional intelligence has a better chance of building team trust and relies on the abilities and
approaches of individual team members to achieve goals when problems arise [60].
3.1.2. Impact of leadership style on team trust
Collecting data from various fields such as service and manufacturing industries, financial
institutions, information technology firms, universities, banks, military office,... several
studies conducted by Mathebula [38], Shen et al. [64], Boies et al. [15], Sedrine et al. [13],
Arshad et al. [75], Lee et al. [39], Jain [35], and Makaronis et al. [8] have concluded that
leadership styles have a positive impact on trust within teams. Leadership styles are factors
that encourage collective trust within a team and play a crucial role in building trust [13].
Additionally, numerous studies have extensively analysed the specific impacts of each
leadership style on team trust. Specifically, the results from the Hierarchical Linear Model
(HLM) in Politics et al.’s study [36] revealed that servant leadership significantly influences
emotional trust, organisational citizenship behaviour (OCB), and task performance among
subordinates. Emotional trust fully mediates the effects of servant leadership on task
performance and partially mediates its impact on subordinates' OCB. On the contrary,
cognitive trust does not mediate the relationship between servant leadership and OCB or task
performance. The authors of this study concluded that servant leadership style and individual

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trust have a positive and significant relationship. Lei et al. [40] specifically analysed the
impact of transformational leadership style in 50 companies in Vietnam and found that
individual trust mediates the relationship between transformational leadership style and
innovation capability. This study emphasises the importance of implementing the
transformational leadership style to foster employee trust and ultimately enhance innovation
capability for businesses. Similarly, both studies by Akhtar et al. [3] and Mahdikhani &
Yazdani [43] also affirm that the transformational leadership style has a positive impact on
team trust. They argue that the transformational leadership style has a positive impact on team
trust. According to Makaronis et al. [8], inspirational leadership styles do not have a clear
direct impact on employees' creative work behaviour, but it has an overall and significant
indirect effect due to the influence of interpersonal trust and knowledge sharing within the
military environment. Furthermore, the study shows that inspirational leadership styles
motivate and inspire employees by applying values and principles that foster trust and
knowledge sharing among the staff. Especially when it comes to enhancing trust, enthusiasm,
and motivation in the workplace, these factors are believed to lead to more positive outcomes.
3.2. Impact of team trust on audit quality
Zhao et al. [76] conducted a quantitative study to analyse the relationship between emotional
intelligence and reduced audit quality behaviour, mediated by trust and moderated by
knowledge sharing within audit teams. Focusing on auditors from independent audit firms in
China, the research findings revealed that trust within the audit team had a counteracting
effect on audit quality reduction behaviour. The authors argued that trust within the team
helps members align their understanding of audit judgments and important audit conclusions,
thereby enhancing the effectiveness of audit procedures and minimising or avoiding
ineffective work due to distrust and disagreements. This, in turn, leads to a reduction in
reduced audit quality behaviour.
Furthermore, Buvik & Tkalich [17] investigated the relationship among three factors: team
autonomy, team trust and team performance, with a focus on software development teams in
technology companies in Norway. They concluded that teams with high levels of trust
demonstrated higher levels of collaboration, thereby enhancing team performance. Notably,
the quality of work outcomes was one of the crucial criteria for evaluating and measuring
work effectiveness/performance [62,68]. Buvik & Tkalich [17] also emphasised the
significance of social factors such as trust in fostering high effectiveness within teams. These
findings align with the results of quantitative studies conducted by Erdem & Ozen [26] , Shen
et al. [64], Chou et al. [20], Jong et al. [22], Morrissette & Kisamore [51], and Abid et al. [2],
which also indicated a positive relationship between team trust and team effectiveness, and
also highlighted the importance for managers to pay attention to trust issues within work
teams as it could predict future effectiveness issues or reflect problems within the organisation
affecting team performance [51]. Abid et al. [2] examined teams in construction projects and
proposed that without trust among team members regarding any task, or in the presence of
conflicts between individuals, the project could be affected. However, with high levels of trust
among team members, corresponding effectiveness improves, and work is carried out
efficiently and cohesively. Project managers need to develop trust among their team members
to achieve better outcomes and greater efficiency.
3.3. Impact of emotional intelligence and leadership style on audit quality
3.3.1. Impact of emotional intelligence on audit quality
The study by Aamir et al. [1] evaluates previous concepts related to the behaviour of quality
threats and emotional intelligence, along with verifying the relationship between these two
factors. The article builds upon reliable research and analyses quality threat behaviours, the
concept of emotional intelligence, various models of emotional intelligence, and the
correlation between emotional intelligence and quality threat behaviours. The authors assert

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that the development of emotional intelligence in auditors not only helps them avoid engaging
in quality threat behaviours but also positively contributes to their overall effectiveness. This
finding aligns with similar results from other specific auditing studies [37,45,49,57,66,73] that
show that emotional intelligence significantly influences audit quality. Auditors with high
emotional intelligence and good experience will find the auditing process easier, leading to
better audit quality [37,45]. Furthermore, strong emotional intelligence has a positive impact
on auditors' career judgments, thereby contributing to the improvement and enhancement of
audit quality and adding value to the auditing firm [56].
Expanding further, Cao et al. [18], Nguyen et al. [53], Chang et al. [19], Vratskikh et al. [70],
Dhani & Sharma [23], Rezvani et al. [59], Shafique & Naz [63], Ishfaq et al. [33] conducted
research on the influence of emotional intelligence on work effectiveness, not limited to
auditors. These authors all share the belief that emotional intelligence has a direct or indirect
impact on work effectiveness.
However, some studies present different conclusions. For example, according to Rapina et al.
[58], emotional intelligence does not entirely explain changes in audit quality. Studies by
Moura et al. [52] or Hakim & Esfandari [29] also suggest that emotional intelligence's
moderating effect on the relationship between independent factors and audit quality, tested
through various hypotheses, does not have a significant effect.
In summary, emotional intelligence's impact on audit quality is still a subject of ongoing
examination and discussion based on various research findings. Further studies are necessary
to better understand the relationship between emotional intelligence and work effectiveness in
auditing and other fields.
3.3.2. Impact of leadership style on audit quality
The quantitative study conducted by Mohassel et al. [50] on independent auditors in Iran
reveals that leadership styles (including transformational leadership and servant leadership)
significantly influence audit quality through knowledge sharing. Specifically, the impact of
transformational leadership style is stronger than that of servant leadership style. Similar
results were found in other studies conducted by Yuliachtri et al. [73], Karim et al. [3],
Syamsuriana [67], Aminah & Mahdi [6], and Hanna & Firnanti [30], which all suggest that
leadership styles have a positive effect on audit quality.
Beyond the auditing field, Olayisade & Awolusi [54] analysed the relationship between
leadership styles and labour productivity in Nigeria's oil and gas industry. They found that
leadership styles have an impact on employee productivity. Specifically, charismatic and
democratic leadership styles were most appropriate for improving employee productivity,
while transactional and laissez-faire leadership styles had minimal positive effects on
employee productivity, and autocratic and laissez-faire leadership styles hindered employee
productivity. Khajeh et al. [4] found that charismatic, transactional, and laissez-faire
leadership styles had negative relationships with organisational performance, while
transformational, autocratic, and democratic leadership styles had positive relationships with
organisational performance. Studies on transformational leadership by Vo et al. [69] and Vu
et al. [71] indicated that a transformational leader, who influences through qualities and
behaviours, inspires, stimulates intelligence, and cares for everyone, can enhance employee
job performance by fostering their confidence and creativity.
In conclusion, these studies suggest that leadership styles play a crucial role in various
organisational contexts, including auditing and other industries, and their impact on employee
performance and job satisfaction can vary based on the specific leadership approach.
Table 2. Research results
No. Authors Year Country Impaction Direction
Effect of EI on team trust

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 1 Mayer et al. 2008 US Effect of EI on team trust +
2 Chun et al. 2010 US Effect of EI on team trust +
3 Barczak et al. 2010 US Effect of EI on team trust +
4 Chang et al. 2012 Taiwan Effect of EI on team trust +
5 Özen et al. 2014 Turkey Effect of EI on team trust +
6 Christie 2015 Australia Effect of EI on team trust +
Arfara &
7 2016 Greece Effect of EI on team trust +
Samanta
8 Elder 2016 US Effect of EI on team trust +
9 Rezvani et al. 2018 Australia Effect of EI on team trust +
10 Ishfaq et al. 2022 Pakistan Effect of EI on team trust +
Makaronis et
11 2022 Greece Effect of EI on team trust +
al.
12 Zhao et al. 2022 China Effect of EI on team trust +
13 Sannes & Kim 2023 US Effect of EI on team trust +
Effect of leadership style on team trust
South Effect of leadership style on
14 Mathebula 2005 +
African team trust
Effect of leadership style on
15 Shen et al. 2007 Taiwan +
team trust
Effect of leadership style on
16 Boies et al. 2015 Canada +
team trust
Effect of transformational
17 Lei et al. 2018 Vietnam leadership on interpersonal +
trust
Effect of transformational
18 Akhtar et al. 2019 China +
leadership style on team trust
Mahdikhani & Effect of transformational
19 2020 Iran +
Yazdani leadership style on team trust
Effect of leadership style on
20 Sedrine et al. 2020 Tunisia +
group trust
Effect of servant leadership on
21 Saleem et al. 2020 Arabic +
cognitive trust
Effect of leadership style on
22 Arshad et al. 2022 Pakistan +
team trust
Effect of leadership style on
23 Lee et al. 2022 Taiwan +
team trust

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 Effect of leadership style on
24 Jain 2022 India +
team trust
Effect of team trust on audit quality
Effect of team trust on team
25 Erdem & Ozen 2003 Turkey +
performance
Effect of team trust on team
26 Shen et al. 2007 Taiwan +
performance
Effect of team cognitive trust
27 Chou et al. 2013 Taiwan +
on team performance
Effect of team trust on task
28 Boies 2015 Canada +
performance
Effect of team trust on team
29 Jong et al. 2016 Netherlands +
performance
Mahdikhani & Effect of team trust on team
30 2019 Iran +
Yazdani performance
Morrissette & Effect of team trust on team
31 2020 US +
Kisamore performance
Buvik & Effect of team trust on team
32 2022 Denmark +
Tkalich performance
Politis & Effect of servant leadership on
33 2022 UK +
Politis interpersonal trust
Effect of team trust on team
34 Abid et al. 2022 Pakistan +
performance
Effect of emotional intelligence on audit quality
Effect of EI on team
35 Chang et al. 2012 Taiwan +
performance
Effect of EI on work
36 Vratskikh et al. 2016 Jordan +
performance
Kusuma &
37 2017 Indonesia Effect of EI on audit quality +
Sukirman
Effect of EI on work
38 Cao et al. 2017 Vietnam +
performance
Hakim & Effect of EI on work
39 2017 Indonesia o
Esfandart performance
Dhani & Effect of EI on work
40 2017 India +
Sharma performance
Effect of EI on auditor’s
41 Aamir et al. 2018 Malaysia +
quality threatening behaviors

42 Rezvani et al. 2018 Australia Effect of EI on team +

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 performance

43 Menne et al. 2019 Indonesia Effect of EI on audit quality +

44 Rapina et al. 2020 Indonesia Effect of EI on audit quality o
45 Pinatik 2021 Indonesia Effect of EI on audit quality +
46 Phan et al. 2021 Vietnam Effect of EI on audit quality +
Effect of EI on work
47 Nguyen et al. 2021 Vietnam +
performance
Effect of EI on team
48 Ishfaq et al. 2022 Pakistan +
performance
Effect of EI on team
49 Lee et al. 2022 Taiwan +
performance
Effect of EI on reduced audit
50 Zhao et al. 2022 China -
quality behaviors
Effect of EI on team
51 Abid et al. 2022 Pakistan +
performance
52 Sukri et al. 2022 Indonesia Effect of EI on audit quality +
Maleki & Effect of EI on auditors'
53 2022 Iran +
Saedi performance
Effect of EI on work
54 Moura et al. 2022 Brazil o
performance
55 Yulianti et al. 2023 Indonesia Effect of EI on audit quality +
Shafique & Effect of EI on team
56 2023 Pakistan +
Naz performance
Effect of leadership style on audit quality
Effect of leadership style on
58 Shen et al. 2007 Taiwan +
team performance
Effect of leadership style anđ
59 Trisnaningsih 2007 Indonesia +
auditor performance
Effect of transformational,
Mahdinezhad
60 2013 Malaysia transactional leadership styles +
et al.
on job performance

Hanna & Effect of leadership style on

61 2013 Indonesia +
Firnanti auditors' performance

Effect of transformational
South
62 Babalola 2016 leadership style on job +
Africa
performance
Aminah & Effect of leadership style on
63 2016 Indonesia +
Mahdi auditors' performance

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 Effect of transformational,
autocratic, democratic
64 Khajeh et al. 2018 Pakistan -
leadership styles on
organizational performance
Effect of leadership style on
65 Basri et al. 2019 Indonesia +
auditor performance
Effect of transformational
66 Vo 2019 Vietnam leadership style on team +
performance
Effect of leadership style on
67 Syamsuriana 2019 Indonesia +
audit quality
Effect of leadership style on
68 Sedrine et al. 2020 MENA +
team performance
Effect of leadership style on
69 Salman et al. 2020 Indonesia o
auditor performance
Effect of charismatic,
democratic, bureaucratic,
70 Olayisade et al. 2021 Nigeria -
laisse-faire leadership styles on
employee productivity
Gökalp & Effect of leadership styles on
71 2022 Turkey +
Soran performance
Effect of transformational
72 Vu et al. 2021 Vietnam leadership style on team +
performance
Effect of leadership style on
73 Arshad et al. 2022 Pakistan +
team performance
Effect of leadership style on
74 Lee et al. 2022 Taiwan +
team performance
Effect of leadership style on
75 Yuliachtri et al. 2022 Indonesia +
audit quality
Effect of leadership style on
76 Mohassel et al. 2023 Iran +
audit quality
Notes: (+): positive effect, (-) negative effect, (o) - no effect
4. Research gaps and future research suggestions
While emotional intelligence and leadership styles have been extensively studied for their
impact on human behavior, their association with team trust is relatively understudied. On the
other hand, various factors like audit firm size, auditor tenure, audit firm rotation, auditor
competence, and audit fees have been well-researched regarding their influence on audit
quality, however, emotional intelligence, leadership styles, and team trust are less mentioned
as factors influencing audit quality. This research gap presents an opportunity for future
researchers to delve deeper into the relationships between emotional intelligence, leadership
styles, team trust, and audit quality.

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Previous studies have predominantly focused on assessing the individual impact of emotional
intelligence or leadership styles on trust within a team as well as trust within a team on job
performance without examining the interrelationships among all four factors. Moreover, there
is limited research related to auditing. These topics mainly focus on auditors' performance or
their job effectiveness rather than delving into audit quality as an essential factor to assess
auditors' work effectiveness and performance, as emphasized in this article. Hence, future
research could investigate the simultaneous effects of both leadership styles and emotional
intelligence on trust within a team or auditors' job effectiveness. Moreover, direct attention to
audit quality, rather than merely considering auditors' job performance or effectiveness as an
independent variable, could provide valuable insights for future studies.
The diverse cultural, economic, and political landscapes in different countries shape unique
business environments and legal systems, impacting the organizational culture of enterprises
and individuals' cognitive behaviour. Consequently, there are variations in leadership styles
and emotional intelligence among individuals in different contexts. To gain deeper insights,
future researchers may consider conducting cross-cultural comparisons to explore how culture
influences factors related to leadership styles, trust within the audit team, and emotional
intelligence.
Previous studies examining the influence of leadership styles on trust within a team and audit
quality often discuss and approach various leadership styles individually rather than adhering
to any standardised model. To enhance the depth and overall significance of their research,
future studies could consider developing more specific models that incorporate established
leadership style models by Kurt Lewin [42], Daniel Goleman [27], Bass & Avolio [12], Likert
& Likert [43], ... This approach would provide a more comprehensive and refined
understanding of the relationships between leadership styles, trust within the audit team, and
audit quality.
In the future, researchers can explore additional crucial factors that might impact audit
quality, as well as identify potential variables that act as mediators or moderators between
auditors' emotional intelligence or leadership styles and audit quality. Moreover,
incorporating control variables such as gender, age, field of operation, position, and work
history of auditors in their models can yield more comprehensive findings on the extent to
which these factors influence the relationships between emotional intelligence, leadership
styles, trust within the audit team, and audit quality.
5. Conclusion
The demand for research on the influence of auditors' emotional intelligence and leadership
styles on audit quality, along with the role of trust, is of utmost importance, particularly as the
quality of auditing services faces public scepticism.
Based on a survey and content analysis of 69 empirical research papers, this study first
provides a general overview, synthesis, and systematic categorization of the impact of
emotional intelligence or leadership styles on trust within the audit team, trust within the audit
team on job effectiveness, and the combined impact of emotional intelligence and leadership
styles on audit quality. Subsequently, employing various analytical models and considering
diverse countries and industries, most of the findings suggest the following: Firstly, the
emotional intelligence of the audit team and the leadership style of the management board
positively and significantly impact trust within the audit team. The combination of high
emotional intelligence among members and an effective leadership style creates favorable
conditions for building a trustworthy, friendly work environment that encourages cooperation
and information sharing. When team members possess high emotional intelligence and a
positive leadership style, trust is established and maintained, fostering a collaborative
atmosphere and information exchange. Secondly, the emotional intelligence of the audit team
and the leadership style of the management directly influence audit quality. The ability to

134
manage emotions and leadership style play a crucial role in optimizing the auditing process,
ensuring efficiency, and reliability. Thirdly, trust within the audit team is a critical
determinant of audit quality. Trust among audit team members creates an open and honest
work environment, ensuring the exchange of quality information and positive contributions,
thereby enhancing the overall quality of the auditing process.
It can be observed that the studies have expanded the horizon and went further in analyzing
the impact of emotional intelligence and leadership styles, clearly demonstrating their pivotal
roles in establishing team trust and notably, elevating team performance, through that
enhancing the quality of the audit. The exploration into these positive effects has spurred an
awareness of the significance of the psychological and leadership aspects within the auditing
environment. Nonetheless, these studies still possess certain limitations. Some encountered
difficulties in gathering sufficiently large and diverse survey samples, resulting in constraints
on the scale and representativeness of the research data. Furthermore, spatial constraints have
also contributed to limiting the application of research findings to real-world contexts.
Additionally, most of the studies have not examined the impact of other crucial factors that
could influence these outcomes, such as gender, age, years of experience in the profession, …
From above limitations and research gaps, future studies should persist in delving deeper into
the intricate relationships between emotional intelligence, leadership styles, team trust, and
audit quality to achieve a more profound and multifaceted understanding of this subject.
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