Acceptance and Tinnitus Handicap in Chronic Tinnitus: Associations With Sleep Quality and Depression—A Cross‐Sectional Study

ABSTRACT Purpose This study aims to examine the association of tinnitus acceptance on sleep quality and depression in chronic tinnitus patients, addressing a gap in the literature on acceptance processes and quality of life. Methods A total of 130 patients (47 female, 83 male; mean age 46.75 ± 14.02) were assessed using the Tinnitus Acceptance Questionnaire (TAQ), Tinnitus Handicap Inventory (THI), Beck Depression Inventory (BDI), and Pittsburgh Sleep Quality Index (PSQI). Correlation, linear regression, and logistic regression analyses were performed. Acceptance scores were divided into “low” and “high” groups (median 41.0). Results Tinnitus acceptance was significantly associated with depression and sleep quality. A strong negative correlation was found with THI ( r = –0.667, p < 0.001), and moderate negative correlations with BDI ( r = –0.438) and PSQI ( r = –0.401). Regression analyses identified THI as the only significant predictor of tinnitus acceptance ( β = –0.047, OR = 0.95), while BDI and PSQI were not independent predictors. Partial correlation and multicollinearity tests confirmed that these associations remained significant after controlling for shared variance. This indicates that the relationships were not only attributable to overlapping item content. Conclusions Higher levels of tinnitus acceptance were associated with lower tinnitus distress, fewer depressive symptoms, and better sleep quality. These relationships are correlational and should be interpreted with caution. Integrating acceptance‐based components into psychological support programs may be a promising approach, which warrants further confirmation in longitudinal and interventional studies.