The Role of Spiritual Intelligence and Spiritual Capital in the Organizational Resilience of Independent Auditors: Explaining the Mediating Role of Existential Integrity and Psychological Empowerment

Baqer  Ashena; Ali Jafari; Rasoul Abdi

Authors

Baqer Ashena Department of Accounting, Bon.C., Islamic Azad University, Bonab, Iran Author https://orcid.org/0009-0004-3115-3277
Ali Jafari Department of Accounting, Bon.C., Islamic Azad University, Bonab, Iran https://orcid.org/0000-0001-5060-1291
Rasoul Abdi Department of Acconting, Bon.C., Islamic Azad University, Bonab, Iran. Author https://orcid.org/0000-0001-5558-8030

Keywords:

spiritual intelligence, spiritual capital, existential integrity, psychological empowerment, organizational resilience, independent auditors

Abstract

The present study aimed to investigate the role of spiritual intelligence and spiritual capital in the organizational resilience of independent auditors, with an emphasis on the mediating roles of existential integrity and psychological empowerment. In terms of purpose, this study was applied research, and in terms of nature, it employed a descriptive–analytical design. The study adopted a quantitative approach and used partial least squares structural equation modeling (PLS-SEM). The statistical population consisted of members of the Iranian Association of Certified Public Accountants, and data were collected from 304 independent auditors using stratified random sampling. Descriptive statistics were analyzed using SPSS, while the proposed model was tested using SmartPLS with 5,000 bootstrap resamples. The findings indicated that spiritual intelligence had a significant direct effect on existential integrity (β = 0.697, t = 22.984, p < .001) and psychological empowerment (β = 0.315, t = 9.251, p < .001). Existential integrity partially mediated this relationship (indirect effect = 0.319, VAF = 0.503). Spiritual capital was associated with organizational resilience both directly (β = 0.458, t = 7.076, p < .001) and indirectly through psychological empowerment (indirect effect = 0.080, p = .001). The contribution of the mediating pathway to this relationship was relatively weak (VAF = 0.149). The proposed research model provides an explanatory framework demonstrating how individual and organizational spiritual resources can strengthen independent auditors’ capacity for organizational resilience through existential coherence and an enhanced sense of psychological empowerment.

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