The study seeks to examine the effect of the Covid-19 on organisational commitment with the mediating role of job satisfaction of Iraqi auditors to determine the impact the Corona has on the organisational commitment of Iraqi auditors with the mediating role of job satisfaction.
The study's statistical population consists of those auditors working in the auditing organisations and private sector auditing institutions in Iraq. The number of respondents was 1,500 and 305 questionnaires were collected and analysed using Cochran's formula. Data were collected using the Covid1-19 questionnaire developed by the researcher, Minnesota Life Satisfaction Questionnaire (1967) and Allen and Meyer (1990) Organisational Commitment Questionnaire. In this study, the components of individual fear, collective fear and the transition from a feeling of security to insecurity with 29 questions for the impact of Covid-19 and job satisfaction components derived from the Minnesota Model, which includes six components (payment system, nature of job, progress opportunities, organisational atmosphere, leadership style and physical condition) is based on 19 questions. The components of organisational commitment are based on three types of emotional commitment, continuance commitment and normative commitment with 24 questions. Structural equation modelling using Smart-PLS software was used to analyse the data.
The results showed that the Covid-19 effect variable was not significant on organisational commitment but was significant considering the mediating role of job satisfaction.
The paper has covered a very interesting topic nowadays and the results may give great insight to auditors in a challenging condition due to COVID 19.
