Mediating Role of Professional Commitment in the Relationship Between Technostress and Organizational Stress, Individual Work Performance, and Independent Audit Quality

This study aims to examine the mediating role of professional commitment in the relationship between technostress and organizational stress, individual work performance, and independent audit quality. Participants included 120 independent auditors (76.7% men, 23.3% women) who completed measures of personal technostress, personal commitment, organizational stress, individual work performance, and independent audit quality. The results indicated that technostress had a direct effect on professional commitment, organizational stress, individual work performance, and independent audit quality. Also, the professional commitment had a direct effect on organizational stress, individual work performance, and independent audit quality. Furthermore, the results showed that personal commitment mediated the association between technostress and organizational stress, individual work performance, and independent audit quality. These results suggest that personal commitment plays an important role in understanding the underlying mechanism between technostress and organizational stress, individual work performance, and independent audit quality.