Proposed Quantitative Model for Assessing the Impact of External Auditor Organizational Commitment on the Job Satisfaction of Zakat and Tax Examiners

Abstract

This study examines the influence of external auditors’ organizational commitment on the job satisfaction of Zakat and Tax examiners. The research aims to identify the organizational factors within audit firms that contribute to enhancing professional satisfaction and improving the effectiveness of audit and tax examination processes. A descriptive–analytical methodology was adopted, and data were collected through a structured questionnaire distributed to external auditors, Zakat and Tax Authority employees, and company managers, yielding 180 valid responses. Statistical analyses, including correlation, multiple regression, Kruskal–Wallis, and Mann–Whitney tests, were employed to assess the relationships among the study variables.

The results revealed that most dimensions of organizational commitment (X1–X10) have positive and statistically significant effects on job satisfaction across the three professional groups. Independence, compliance with professional standards, professional reputation, and experience emerged as the strongest predictors. While most variables showed consistent perceptions across groups, significant differences were observed regarding audit firm size. The findings confirm the validity of the proposed quantitative model and highlight the importance of organizational commitment in improving job satisfaction and strengthening cooperation between external auditors and tax examiners.

The study concludes that enhancing organizational and administrative environments within audit firms contributes to more effective auditing and tax assessment processes, ultimately supporting higher performance quality within the Zakat and Tax sector.