PurposeThe study seeks to examine the effect of the Covid-19 on organisational commitment with the mediating role of job satisfaction of Iraqi auditors to determine the impact the Corona has on the organisational commitment of Iraqi auditors with the mediating role of job satisfaction.Design/methodology/approachThe study's statistical population consists of those auditors working in the auditing organisations and private sector auditing institutions in Iraq. The number of respondents was 1,500 and 305 questionnaires were collected and analysed using Cochran's formula. Data were collected using the Covid1-19 questionnaire developed by the researcher, Minnesota Life Satisfaction Questionnaire (1967) and Allen and Meyer (1990) Organisational Commitment Questionnaire. In this study, the components of individual fear, collective fear and the transition from a feeling of security to insecurity with 29 questions for the impact of Covid-19 and job satisfaction components derived from the Minnesota Model, which includes six components (payment system, nature of job, progress opportunities, organisational atmosphere, leadership style and physical condition) is based on 19 questions. The components of organisational commitment are based on three types of emotional commitment, continuance commitment and normative commitment with 24 questions. Structural equation modelling using Smart-PLS software was used to analyse the data.FindingsThe results showed that the Covid-19 effect variable was not significant on organisational commitment but was significant considering the mediating role of job satisfaction.Originality/valueThe paper has covered a very interesting topic nowadays and the results may give great insight to auditors in a challenging condition due to COVID 19.
PurposeThe present study aims to assess different intelligence types' effect on the auditor's organizational performance (OP) with the mediatory role of social capital (SC) in Iraq.Design/methodology/approachThe study's statistical population includes 201 auditors in Iraq's audit firms, among whom 198 auditors are selected as the sample using the Cochran sampling method. Partial least squares (PLS) is used to assess the effect of independent variables on the dependent variable.FindingsThe results show a positive and significant association between different types of intelligence, including spiritual intelligence (SI), emotional intelligence (EI) and organizational intelligence (OI) and audit firms' OP. The enhancement of the desired organization can accelerate the organization's talent and capacity to reach its goals. Moreover, SC does not mediate the relationship between spiritual, emotional and organizational intelligence and OP.Originality/valueSince no study has carried out so far on the effect of the different types of auditors' intelligence on Iraqi audit firms' performance, the study results can provide useful information and contribute to the development of knowledge in this field.
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