The Effect of Psychological Capital on the Relationship Between Mindfulness and Job Performance of Independent Auditors
Keywords:
Mindfulness, Job Performance, Psychological CapitalAbstract
This study aimed to investigate the effect of psychological capital on the relationship between mindfulness and job performance among independent auditors employed in audit firms affiliated with the Iranian Association of Certified Public Accountants in Mashhad. This applied study employed a descriptive-survey design. The statistical population consisted of independent auditors working in audit firms affiliated with the Iranian Association of Certified Public Accountants in Mashhad in 2026, from which 204 participants were selected using Cochran’s formula. Data were collected through three standardized instruments, including the Cognitive and Affective Mindfulness Scale-Revised developed by Feldman et al., the Psychological Capital Questionnaire by Li, and the Job Performance Scale by McNichols et al. Structural equation modeling using Smart PLS software was employed to analyze the data and test the hypotheses. Reliability and validity of the instruments were confirmed using Cronbach’s alpha, composite reliability, average variance extracted, and discriminant validity indices. The findings revealed that mindfulness had a positive and significant effect on psychological capital among independent auditors (β=0.475, T=7.384, p<0.001). Moreover, mindfulness exerted a strong positive direct effect on job performance (β=0.724, T=10.918, p<0.001). Psychological capital also had a positive and significant impact on job performance (β=0.210, T=3.914, p<0.001). Furthermore, mediation analysis demonstrated that psychological capital significantly mediated the relationship between mindfulness and job performance (T=4.076, p<0.001). Overall, the proposed model explained a substantial proportion of variance in auditors’ job performance. The results indicated that enhancing mindfulness can improve auditors’ job performance both directly and indirectly through strengthening psychological capital. These findings highlight the importance of psychological factors in the auditing profession and suggest that audit firms should implement mindfulness training programs and supportive interventions aimed at enhancing psychological capital components to improve audit quality, reduce occupational stress, and increase professional productivity among auditors.
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