Validation of the Stress Management Training Model on Audit Quality
Keywords:
Stress, Stress Management, Audit QualityAbstract
This study was conducted with the aim of validating the stress management training model on audit quality. In terms of methodology, the study adopted a quantitative approach and was conducted using a descriptive-survey correlational design. The statistical population consisted of auditors employed in audit firms in Tehran, which was considered unlimited due to its large size. The sample size was estimated at 384 participants using Cochran’s formula for unlimited populations. Sampling was conducted using convenience and cluster sampling methods. In total, 390 questionnaires were distributed, of which 200 complete and usable questionnaires were collected. The data collection instrument was the Audit Quality Questionnaire consisting of 49 items across 9 components based on a five-point Likert scale ranging from “strongly disagree” to “strongly agree.” Data analysis was performed using the SPSS and SmartPLS software packages. The findings indicated that the path coefficient between stress management and audit quality was 0.991, while the t-statistic was 30.887. Therefore, stress management had a positive and significant effect on audit quality. The subcomponents of stress management also had positive and significant effects on audit quality. Furthermore, stress management exerted positive and significant effects on the subcomponents of audit quality. In other words, stress management training had a significant effect on audit quality. It can be stated that the path coefficient between stress management training and audit quality was 0.991, with a t-statistic of 30.887. Therefore, stress management training had a positive and significant effect on audit quality. Moreover, the results of the coefficient of determination (R²) values for all endogenous variables were at a strong level, indicating the satisfactory explanatory power of the model. In addition, the overall model fit (GOF) was 0.50, which was evaluated as strong.
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