The effect of teaching style and academic enthusiasm of accounting and auditing students on stress, aggression, and anxiety

Abstract

Purpose This study aims to investigate the effect of teaching style and academic enthusiasm of Iraqi accounting and auditing students on their stress, aggression and anxiety. Design/methodology/approach The statistical population in this study consists of two parts. The first is the Iraqi accounting and auditing students in Iran and the second is the Iraqi accounting and auditing students in Iraq. By available non-probability sampling method, 62 people (Iraqi students in Iran) and 102 (Iraqi students in Iraq) were selected as samples. In this research, a questionnaire was used to collect information. The validity of the questionnaire’s structure was confirmed by confirmatory factor analysis. Also, Cronbach’s alpha coefficients in this study indicating the measurement tool’s reliability. In this research, structural equation modeling has been used to analyze and test the hypotheses. The primary criteria for determining the coefficient and evaluating the path coefficients were used to evaluate the structural model. Findings Findings indicate that in Iraqi students in Iraq and Iraqi students in Iran, teaching style negatively affects stress, aggression and accounting and auditing students’ anxiety. Also, in the group of Iraqi students in Iraq and the group of Iraqi students in Iran, the eagerness to study has a significant negative effect on accounting and auditing students’ stress and anxiety. In contrast, the effect of the desire to study accounting and auditing students’ aggression was confirmed only in Iraqi students in Iraq. Originality/value As the accounting and auditing professions are among the most stressful occupations that increase the characteristics of aggression and anxiety in the employees of that profession, the results of leading research can show that the stress, anxiety and aggression of accounting and auditing students how to reduce through training so that their stress, anxiety and aggression do not appear in the workplace and the reports of accountants and auditors are not affected.