會計師事務所領導行為對審計小組成員溝通行為之影響－－以審計結構化為調節變數

The Effect of Accounting Firms’ Leadership Style on Auditors’ Communication Behavior: Using Audit Structure as a Moderator

本研究主要是探討在會計師事務所審計結構化的情境下，會計師事務所的領導者採取不同的領導行為，是否會對審計小組成員之間的溝通行為產生影響。本研究將領導行為分成定規與關懷兩種，審計成員之間的溝通行為分為資訊正確性、對主管的滿意度與跨界溝通等三種行為。研究採隨機抽樣問卷調查方式進行，以台北、台中與高雄三大都會區的會計師事務所為主體，共寄出500份問卷，有效回收195份，對象以具1-6年審計工作經驗的審計人員為主。研究結果發現：在會計師事務所審計結構化的情境下，（1）若領導者採取定規式的領導行為，將有助於提升審計小組成員之間溝通的資訊正確性與跨界溝通行為；（2）若領導者採取關懷式的領導行為，將有助於提升審計小組成員對主管的滿意度，但卻會降低或減少審計小組成員之間溝通的資訊正確性與跨界溝通行為。

The purpose of the study is to determine the effects of leadership style on auditors’ communication behavior and how audit structure moderates the effects. Leadership style consists of initiating structure and consideration behavior; while communication among auditors includes accuracy of information, satisfaction with supervisors, and boundary spanning. The study was conducted with a questionnaire survey. A total of 500 questionnaires were randomly sent to CPA firms in Taipei, Taichung, and Kaohsiung. Data were collected from 195 auditors with 1-6 years of audit experience. The main findings are: in the condition of audit structure, (1) initiating leadership style leads to better information accuracy and boundary spanning among auditors; (2) considerate leadership style leads to better satisfaction with supervisors, but less information accuracy and boundary spanning among auditors.