The Impact of Transformational Leadership on Auditors’ Job Stress with the Mediating Role of Emotional Intelligence
Keywords:
Transformational leadership, job stress, emotional intelligence, auditing firmsAbstract
Transformational leadership, through inspiring and motivating employees and leveraging emotional intelligence to foster trust and empathy, creates a supportive work environment in which employees’ emotions are understood and valued. This, in turn, leads to reduced job stress. The primary aim of the present study is to investigate the effect of transformational leadership on auditors’ job stress with the mediating role of emotional intelligence in auditing firms in Iran. This study employed a descriptive-survey research design and is applied in terms of purpose. The statistical population consisted of managers of auditing firms who are members of the Iranian Association of Certified Public Accountants, as well as corporate managers, totaling 310 individuals. The sample size was determined using Cochran’s formula, indicating a minimum required sample of 173 participants. Given the possibility of non-response, 200 questionnaires were distributed, of which 174 fully completed questionnaires were returned and used in the final analysis. Data were collected using a questionnaire. Confirmatory factor analysis was applied to assess construct validity, and reliability was confirmed using Cronbach’s alpha coefficients. Data analysis was conducted using structural equation modeling in LISREL 8.8. The findings indicate that transformational leadership has a significant and inverse effect on auditors’ job stress through the mediating role of emotional intelligence in auditing firms in Iran. Additionally, transformational leadership and emotional intelligence also have significant and inverse direct effects on job stress. The effect of transformational leadership on emotional intelligence was found to be positive and significant. Managers of auditing firms in Iran are encouraged to adopt a transformational leadership style and enhance emotional intelligence to create conditions that help reduce auditors’ job stress.
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Copyright (c) 2025 Shiva Salehi Noghrehdeh, Mehdi Maranjory, Razieh Alikhani, Nemat Rostami (Author)
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