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.

中文翻译：

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会计与审计专业的教学风格和学术热情对压力、攻击性和焦虑的影响

目的

本研究旨在调查伊拉克会计和审计学生的教学风格和学术热情对其压力、攻击性和焦虑的影响。

设计/方法/方法

本研究中的统计人群由两部分组成。第一个是在伊朗的伊拉克会计和审计学生，第二个是在伊拉克的伊拉克会计和审计学生。通过现有的非概率抽样方法，选择了62人（在伊朗的伊拉克学生）和102人（在伊拉克的伊拉克学生）作为样本。在这项研究中，使用问卷来收集信息。问卷结构的有效性通过验证性因素分析得到证实。此外，本研究中的 Cronbach α 系数表明了测量工具的可靠性。在这项研究中，结构方程模型已被用于分析和检验假设。确定系数和评估路径系数的主要标准用于评估结构模型。

发现

研究结果表明，在伊拉克的伊拉克学生和伊朗的伊拉克学生中，教学风格对压力、攻击性以及会计和审计学生的焦虑产生负面影响。此外，在伊拉克的伊拉克学生群体和在伊朗的伊拉克学生群体中，学习热情对会计和审计学生的压力和焦虑有显着的负面影响。相比之下，学习会计和审计学生的攻击性愿望的影响仅在伊拉克的伊拉克学生中得到证实。

原创性/价值

由于会计和审计专业是增加该专业从业人员的攻击性和焦虑性特征的压力最大的职业之一，领先的研究结果可以表明，会计和审计专业的学生如何减少压力、焦虑和攻击性培训，使他们的压力、焦虑和攻击性不会出现在工作场所，会计师和审计师的报告不会受到影响。