Abstract Since the Enron scandal and various incidents of dishonest financial reporting and corruptive conduct among some companies in Taiwan, the quality of financial audits performed by accounting firms in Taiwan has been subject to severe challenges in recent years. In addition to losses suffered by the investors in general, an immense impact was sustained by the nation¡¦s financial system. To the managers of accounting firms, re-thinking quality of financial audit and mamagement strategy requires immediate attention. With a high turnover rate of human resource - the most valuable asset of accounting firms, how a manager establishes the influence of leadership style on organization commitment and job satisfaction, is an important management issue managers of accounting firms need to face. Therefore, the objective of this research is to study the relationship between leadership styles of accounting firm managers, employee organization commitment and job satisfaction. The results of the reseach are summarized below: 1.The relationship between manager¡¦s leadership style and employee organization commitment: Leadership styles, such as supportive and coaching styles, emphasizing employee relationship exhibit higher levels of employee organization commitment than leadership styles, such as directive and non-inteference styles, oriented toward lower employe relationship. Leadership style shows a positive relationship with organization commitment. 2.The relationship between manager¡¦s leadership style and employee job satisfaction: Leadership styles, such as supportive and coaching styles, emphasizing employee relationship exhibit higher levels of job satisfaction than leadership styles, such as directive and non-inteference styles, oriented toward low employee relationships. Leadership style is positively related to job satisaction.

Aronson, E., Fried, C., Stone, J., (1991) ont cherché à mettre en place une procédure permettant aux acteurs de la vie sociale de promouvoir de nouveaux comportements socialement souhaitables, comme l’utilisation du préservatif. C’est ainsi que va naître le paradigme de l’hypocrisie induite. Ce paradigme résulte de l’enchaînement de deux facteurs : l’engagement dans le comportement pro-normatif et, le rappel et la saillance des transgressions récentes passées. L’articulation des deux phases provoque un état de dissonance qui va générer une modification du comportement dans le sens du discours pro-normatif. Cette thèse a cherché à démontrer de quelle manière ce paradigme de l’hypocrisie induite est le plus efficace en termes de modification du comportement : en restant anonyme ou en déclinant son identité. Fried (1998), identifie les sujets avec leurs transgressions en déclinant leur identité afin d'augmenter leur dissonance. Toutefois, les résultats obtenus ont démontré le contraire. Cette thèse, présente quatre expérimentations, reprenant la manipulation du facteur « déclinaison de son identité » dans le paradigme de l’hypocrisie induite, lors des deux phases. Les résultats obtenus répliquent en termes de changement de comportement, ceux obtenus par Fried. L’effet d’hypocrisie disparaît lorsque les sujets sont identifiés avec leur rappel des transgressions. Il résulte de nos travaux que la formule la plus efficace à l’obtention de l’effet d’hypocrisie est celle combinant un prêche et un rappel des transgressions anonymes. De plus, la dissonance éveillée suite à la manipulation d’hypocrisie peut être réduite par d’autres voies que la modification du comportement. / Aronson, E., Fried, C., Stone, J., (1991) sought to establish a procedure allowing the actors of society to promote new socially desirable behaviors such as condom use. Thus is born the paradigm of the induced hypocrisy.This paradigm results from a chain of two factors: engagement in pro-normative behavior and recall and salience recent past transgressions. The articulation of the two phases causes a state of dissonance that will generate a change in behavior in the direction of pro-normative discourse. In this thesis, we sought to demonstrate how the paradigm of the induced hypocrisy is the most efficient in terms of behavior modification: remaining anonymous or stating his identity. In a study done by Fried (1998), subjects are identified with their transgressions by declining their identity. This was to increase dissonance. However, the results have shown otherwise.This thesis presents four experiments, taking one hand manipulation of the factor "version of its identity" in the experimental procedure paradigm induced hypocrisy, not only for the transgression phase but also in the phase of preaching. And secondly, introducing new ways of reducing cognitive dissonance.The results obtained replicate in terms of behavior change, those obtained by Fried. The hypocrisy effect disappears when subjects are identified with their recall of transgressions. It is clear from our work that the most effective formula to obtain the effect of hypocrisy is by combining a sermon and a reminder anonymous transgressions. Our studies also show that the dissonance aroused from manipulating hypocrisy can be reduced by means other than behavior modification.