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| 篇名/題名： | 領導方式的認知透過工作特性的認知對部屬工作滿意度之研究 |
| 摘要： | The audit quality of CPA firms has been severely questioned recently. In a number of cases, companies had fraudulent financial reporting but their CPAs still issued unqualified audit reports. The relevant literature has indicated that employees’ perception of leadership style and employees’ perception of task characteristics have an effect on employees’ job satisfaction. As auditors’ job satisfaction is found to be related to audit quality, leadership style perception can be important to audit quality. The current literature, however, has often neglected the effect of employees’ task characteristics perception on the relationship between leadership style perception and job satisfaction. Thus, the purpose of the study is to determine how auditors’ perception of task characteristics intervenes the relationship between auditors’ leadership style perception and auditors’ job satisfaction. Questionnaire data were gathered from 122 Taiwanese auditors with at least one year of audit experience. ANOVA and LISREL were used to test the hypotheses. The empirical results indicate that when leaders of the CPA firms adopted a high initiating leadership style coupled with high consideration, auditors would have the highest task characteristics perception and highest job satisfaction. Thus, it is the study’s conclusion that leaders of CPA firms should pay more attention to the consideration style, rather than the initiation style, in order to enhance auditors’ task characteristics perception. A high task characteristics perception would lead to a high job satisfaction which would benefit both the firms and the audit quality. These results could have important implications to CPA firms that have been plagues by the high turnover rate and frequently criticized audit quality. |
| 類型： | 期刊論文 |
| 版次： | Review of Business Research，第5卷，第1期，頁147-162。 |
| 西元出版年： | 2005 |
| 著作語言： | zh-TW |
| 作者： | 曾玉琦=Tseng,Yee-Chy、方俊儒、張瑞當
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| 學校系所： | 財務金融系 |
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