領導型態、審計結構與審計人員角色壓力對工作滿意度關係之研究

The Influence of the CPA Firms’ Leadership Style, Audit Structure and Role Stress on Job Satisfaction

本研究以國內七家大型會計師事務所審計人員為探討對象，分析領導型態、審計結構與角色壓力對工作滿意度之關係。由基層與資深審計人員來填答問卷，以達成研究結果的一般化，基層審計人員有效回收問卷164份，資深審計人員回收問卷21份，並運用變異數分析與迴歸分析來進行假說檢定。本研究以工作滿意度為應變項，領導型態、審計結構為自變項，審計人員之角色壓力為中介變項。實證結果發現：（1）結構性的審計方法有助於降低審計人員的角色衝突與提高工作滿意度；（2）高結構、與高關懷式的領導皆有助於降低審計人員的角色模糊；（3）高關懷式領導有助於降低審計人員的角色衝突；（4）審計人員的角色壓力會影響工作滿意度；（5）關懷式領導則會透過審計人員的角色壓力而對工作滿意度產生影響。 This study investigates the relationship among the CPA firms’ leadership style, auditstructure and role stress and job satisfaction in Taiwan. There are164 valid surveys onauditing employees and 21 valid surveys on auditing managers. The samples cover 7 largeCPA firms in Taiwan, and analysis of variance (ANOVA) and multiple regression are usedto test the hypotheses. The dependent variable is job satisfactions, and the independentvariables are leadership style and audit structure, the auditors’ role stress as the mediator.The results of this study show that: (1) structured audit approach can bring down auditor’srole conflict and improve job satisfaction; (2) auditor who received more consideration andinitiating of structure from their supervisors will bring down role ambiguity; (3) auditorwho received more consideration from their supervisors will bring down role conflict; (4)auditor’s role stress will bring down job satisfaction; (5) role stress has a significantlymediating effect between consideration leadership and job satisfaction.