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http://ir.meiho.edu.tw/ir/handle/987654321/4293
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| 題名: | How Does Job Well-Being Optimize Audit Performance?The Moderating Effect of Passion |
| 作者: | Cheng, Kuo-Chih
Lin, Yuan-Sheng
Yang, Tung-Chin
Chuang, Tsung-Fu
Hsiu-Mei, Lai
and, Lan-Hui Lin
Chung, Shao-Hsi |
| 貢獻者: | 健康科學管理學院 |
| 關鍵詞: | job well-being
audit performance
passion
affective events theory
CPA firm |
| 日期: | 2025-01-07 |
| 上傳時間: | 2025-01-07T06:28:13Z (UTC)
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| 摘要: | Most prior studies found that job well-being and job performance are in a
linear relationship. Audit firms are a type of highly professional organization. Based on the
affective events theory, this study argues that job well-being can accelerate the improvement
of audit performance thus forming a curvilinear relationship. Additionally, auditing is
a job that demands highly professional skills and responsibility. This study argues that
an auditor’s passion for work can strengthen the relationship between job well-being and
audit performance. The study employed a quantitative survey approach, collecting data
from 178 auditors who are in a position of in-charge, deputy manager, and manager in the
Big Four CPA firms in Taiwan. The empirical evidence confirmed that job well-being and
audit performance are in a curvilinear relationship. In addition, the effect of job well-being
on audit performance is greater in the presence of high passion and will diminish when
the passion is low. According to the research results, the managerial implications for audit
firms are provided. |
| 顯示於類別: | [企業管理系] 研究計畫
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| behavsci-15-42-20250103 (002).pdf | | 865Kb | Adobe PDF | 66 | 檢視/開啟 |
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