nazanin bashirimanesh; shima davoodi
Abstract
Subject and Objective: The purpose of this study is to investigate the effect of mental well-being on job commitment and professional skepticism of independent auditors.Research Method: The present study is in the category of descriptive survey and correlational researchThe statistical population of ...
Read More
Subject and Objective: The purpose of this study is to investigate the effect of mental well-being on job commitment and professional skepticism of independent auditors.Research Method: The present study is in the category of descriptive survey and correlational researchThe statistical population of the research is the senior auditors of the auditing organization and the research sample according to Cochran's formula includes 181 independent auditors.Community Verified icon it is also descriptive in nature. Structural equation modeling (SEM) with partial least squares (PLS) approach and Smart PLS3 software have been used to test the hypotheses.Findings: The findings show that mental well-being has a positive and significant effect on job commitment and professional skepticism of independent auditors. Job commitment also has a positive and significant effect on the professional skepticism of independent auditors. Finally, mental well-being mediates the professional skepticism of independent auditors through job commitment.Conclusion, originality and its addition to knowledge: According to the research findings, increasing the job commitment of auditors and their mental health leads to improved skepticism and thus provides professional judgment of independent auditors.
