Samar Seitan Al-Smadi, Shatha Mustafa Abdallah Al Qudah
This research investigates the effect of mental health orientation (MHO)—emotional, social, and cognitive—on audit integrity (AI) in Big 4 companies operating in Jordan with IS audit effectiveness (ISA) being a mediating factor. Applying PLS-SEM with 327 auditors as respondents, MHO is found to have a significant positive influence on AI (β = 0.352–0.421, p < 0.01). ISA augments this association (β = 0.138–0.162, p < 0.01) and serves as an important mediator that converts PWB into audit process results of ethical matters. In addition, AI significantly predicts ethical sustainability (β = 0.648; p < 0.001). Based on Resource-Based and Contingency Theories, results reveal that combining mental health services with strong digital audit systems leads to sustainability in integrity and resilience. This study’s findings create opportunities for Big 4 leadership to surface the pragmatic concerns related to how human well-being and technology can be integrated toward cultivating professional high performance, while also offering practical advice.