Objective  To explore associations of job satisfaction and psychological capital with job performance among auditors and to provide a theoretical basis for improving the performance of auditors.

  Methods  A total of 883 auditors from four municipalities and two counties in Liaoning province were recruited with cluster sampling and interviewed from June to September, 2016. Minnesota Satisfaction Questionnaire (MSQ), Psychological Capital Questionnaire (PCQ), and Job Performance Questionnaire (JPQ) were adopted in the study.

  Results  The scores of job satisfaction, mental capital and job performance of the auditors were 73.30 ± 14.34, 101.43 ± 18.10, and 75.34 ± 14.03, respectively. The mean overall scores were 73.30 ± 14.34 for MSQ, 101.43 ± 18.10 for PCQ, and 75.34 ± 14.03 for JPQ, respectively, among the auditors. The results of correlation analysis showed that MSQ score was positively related to PCQ score and JPQ score (r = 0.577, 0.654, both P < 0.01); job satisfaction could not only affect job performance directly, but also impact job performance indirectly. The intermediary effect of psychological capital was 0.294, accounting for 43.95% of the total variation.

  Conclusion  There is a positive correlation between job satisfaction and psychological capital and job performance, and psychological capital plays a mediating role between job performance and job satisfaction.