Date of Conferral

9-29-2026

Date of Award

September 2026

Degree

Doctor of Business Administration (D.B.A.)

School

Management

Advisor

Charlie Shao

Abstract

Emotional intelligence among certified public accountant (CPA) firm leaders is important for navigating demanding workloads, client pressures, workforce challenges, and complex interpersonal environments. Understanding factors associated with emotional intelligence may help senior CPA firm leaders strengthen leadership effectiveness and workforce stability. The purpose of this quantitative correlational research project was to examine the extent to which situational leadership behaviors and gender predicted emotional intelligence among CPA firm leaders in the southeastern United States. Emotional intelligence theory grounded the research project. Participants were 69 qualifying CPA firm leaders with at least 3 years of leadership experience. Data were collected through an anonymous online survey using the Brief Emotional Intelligence Scale–10 and the situational leadership model. Hierarchical multiple regression was conducted with gender, directing, and delegating entered in the first model and coaching and supporting added in the second. The final model was statistically significant and explained 29.5% of the variance in emotional intelligence, F(5, 63) = 5.280, p < .001. Coaching and supporting explained an additional 6.2% of the variance, but the increase was not statistically significant, ΔR² = .062, ΔF(2, 63) = 2.784, p = .069; no individual predictor was statistically significant. Senior CPA firm leaders may benefit from developing multiple adaptive leadership competencies rather than emphasizing a single leadership style. The positive social change implications may include improved employee experiences and workforce stability by helping CPA firm leaders develop adaptive leadership competencies that foster healthier workplace cultures and stronger professional relationships.

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