A Study of the Effect of Professional Maturity and Job Satisfaction of Auditors on Organizational Commitment

The purpose of the present study is to review the effect of professional maturity and job satisfaction of auditors on organizational commitment. The Model of Abolqāsemi et al. (2021) was considered for the assessment of auditors’ professional maturity and for their job satisfaction, the theory of Smith et al. (1969), and for organizational commitment, the theory of Meyer and Allen (1990) were used. For the hypothesis testing and after measurement of validity and reliability, the questionnaire of auditors’ professional maturity with 36 questions, the questionnaire of organizational commitment with 24 questions, and the questionnaire of auditors’ job satisfaction with 30 questions were used for the sample under study. The statistical population consisting of 204 members were chosen from among all auditors working in auditing organizations and institutions. For data analysis, Kolmogorov-Smirnov, Pearson and regression tests were used. The results of the hypothesis testing indicate the effectiveness of auditors’ professional maturity and relative aspects (cognitive, multidimensional, and extra-occupational features) on the organizational commitment of the auditors working in auditing organizations and institutes. Also, their job satisfaction and relative aspects (colleagues, work place, job nature, supervision, income, and promotion) are effective on the organizational commitment of the auditors working in auditing organizations and institutes.