As the economics prospers and large scale of enterprise, the concerned government authorities, enterprise and the public investors need quality accounting information to make decisions. CPA firms play a vital role in the providing of most accounting information. And the auditor of CPA firms is a key factor to affect the quality of auditing. Some studies have found that high job satisfaction will strengthen organizational commitment and lower the intention to quit. And the auditors will have better job performance. Therefore, it is important for the CPA firms to promote the auditors¡¦ job satisfaction.
In this study, leadership style is used as independent variable, perception of job characteristics as an intermediary variable, and job satisfaction as a dependent variable. Besides, this study uses one way anova, regression analysis and lisrel to testify the hypothesizes based on data collected from 122 auditors from five big CPA firms. The result are as follows¡G
1.Overall, some supportive results of this study illustrate the significant difference in perception of job characteristics and job satisfaction among diverse personal characteristics.
2.Leadership styles have made significant difference in perception of job characteristic and job satisfaction. Of the four leadership styles, auditors under high-consideration and high-initiating perceive greater extent of perception of job characteristics and job satisfaction than those who under ant other leadership styles.
3.The perception of job characteristics has direct positive impact on auditors¡¦ job satisfaction. Especially the intrinsic satisfaction is influenced deeply by the perception of job autonomy and variety.
4.Leadership styles through the intermediary perception of job characteristics have indirect positive impacts on auditors¡¦ job satisfaction.
According to the result above, this study suggests that the supervisor of accounting firms should put equal emphasis on consideration and initiating behaviors to enhance the auditors¡¦ perception of job characteristics. Therefore, the auditors will have more job satisfaction and better job performance.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0614101-154015 |
| Date | 14 June 2001 |
| Creators | Fang, Jun-Ru |
| Contributors | Pei-how Huang, Ruey-Dang Chang, Shyh-jer Chen |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0614101-154015 |
| Rights | unrestricted, Copyright information available at source archive |
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