The Effect of Mindfulness on Auditors’ Job Performance Considering the Mediating Role of Emotional Intelligence
Keywords:
Mindfulness, Job Performance, Emotional IntelligenceAbstract
The present study aimed to investigate the effect of mindfulness on auditors’ job performance considering the mediating role of emotional intelligence. In this regard, data were collected from 204 auditors employed in audit firms affiliated with the Iranian Association of Certified Public Accountants in the city of Mashhad in 2026 and were analyzed using the structural equation modeling technique in PLS software. The findings indicated that mindfulness has a positive and significant effect on auditors’ job performance and leads to increased concentration, accuracy, stress reduction, and fairer decision-making. Furthermore, mindfulness enhances auditors’ emotional intelligence by strengthening self-awareness and emotional regulation. On the other hand, emotional intelligence also demonstrated a positive and significant relationship with job performance and improved performance quality through better workload management, conflict control, and stronger professional relationships. The findings further revealed that emotional intelligence plays a mediating role in the relationship between mindfulness and job performance, meaning that mindfulness improves performance through the enhancement of emotional dimensions. Accordingly, it is recommended that organizations provide mindfulness and emotional intelligence training, create supportive work environments, and consider these characteristics in employee recruitment and evaluation processes.
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Copyright (c) 2026 Mohammad Amin Dolatabadi, Amir Ghafourian Shagerdi (Author)
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