Assessing the Effectiveness of Stress Management Training on Audit Quality
Keywords:
Stress management, audit quality, auditors, professional performance, ANCOVAAbstract
This study aimed to evaluate the effect of stress management training on audit quality among auditors working in Tehran. The study employed a quasi-experimental pretest–posttest design with a control group. The statistical population consisted of auditors in Tehran, from whom 30 participants were randomly assigned to experimental and control groups. The data were collected using the Audit Quality Questionnaire, which included dimensions such as leadership and management, professional quality, client value, and compliance with laws and standards. The experimental group attended ten 40-minute sessions of stress management training, while the control group received no intervention. Data analysis was conducted using Kolmogorov–Smirnov, Levene’s test, and Analysis of Covariance (ANCOVA). Results indicated a significant and positive effect of stress management training on audit quality. The mean audit quality score in the experimental group increased from 3.43 (pretest) to 4.11 (posttest), whereas the control group showed negligible changes (from 3.24 to 3.27). The effect size ranged between 0.101 and 0.166, indicating a moderate yet meaningful impact. Moreover, reduced standard deviation in the experimental group reflected higher consistency in audit quality assessments after the intervention. Stress management training effectively enhances audit quality by improving auditors’ focus, precision, and decision-making skills while mitigating occupational stress effects. Implementing such training programs is recommended as an effective strategy to improve professional performance and strengthen financial transparency.
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Copyright (c) 2025 Mohammad Mahmoudi, Abbasali Haghparast, Hamed Ahmadzade (Author)
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