1
Master's degree student in Accounting, Rasam Institute of Higher Education, Karaj, Iran.
2
Assistant Professor, Accounting Department, Rasam Institute of Higher Education, Karaj, Iran.
Abstract
The aim of this study is to investigate the moderating effect of soft skills on the relationship between stress and audit quality performance. To achieve this goal, auditors working in the audit organization and audit firms that are members of the Iranian Society of Certified Public Accountants in 1404 were considered as the statistical population of the study, and finally 323 people completed the questionnaires as a statistical sample. Then, to examine the validity of the questionnaire, the opinions of expert professors were used, and the reliability of the questionnaire was examined and confirmed through Cronbach's alpha. Finally, in order to test the research hypotheses, the relationships between variables were examined using SmartPLS software, and the results of the study show that there is no significant relationship between stress, soft skills, emotional intelligence, and time management with audit quality performance, but there is a significant relationship between resilience and self-efficacy and audit quality performance, while soft skills do not moderate the effect of stress on audit quality performance.
gholami,M. and eskandari,A. (2025). The impact of the relationship between soft skills and stress on audit quality performance.. Journal of Accounting and Management Vision, 8(104), 143-167.
MLA
gholami,M. , and eskandari,A. . "The impact of the relationship between soft skills and stress on audit quality performance.", Journal of Accounting and Management Vision, 8, 104, 2025, 143-167.
HARVARD
gholami M., eskandari A. (2025). 'The impact of the relationship between soft skills and stress on audit quality performance.', Journal of Accounting and Management Vision, 8(104), pp. 143-167.
CHICAGO
M. gholami and A. eskandari, "The impact of the relationship between soft skills and stress on audit quality performance.," Journal of Accounting and Management Vision, 8 104 (2025): 143-167,
VANCOUVER
gholami M., eskandari A. The impact of the relationship between soft skills and stress on audit quality performance.. Journal of Accounting and Management Vision, 2025; 8(104): 143-167.