臺灣博碩士論文加值系統

會計師、醫師、建築師及律師等專門職業人員，一向是為人所推崇、信任的行業。然而，近年來會計師所扮演的角色卻頗負爭議，尤其是美國安隆案的爆發，讓大家更加質疑會計師的專業地位與操守。會計師職業道德規範提到，會計師在執行專業服務時，應保持客觀、正直與超然獨立之精神，以服務社會。因此，會計師除了對受查客戶負責，更應對看不見的投資人負責；也就是說，會計師事務所必須致力維持整體審計品質，以回饋社會大眾所給予的信賴。而影響審計品質優劣的因素甚多，一般而言可簡分為個人因素與組織因素。在個人因素方面，包括審計人員的組織認同感、工作滿意以及專業能力等。而在組織因素方面，則大致受到會計師事務所的規模、組織型態以及審計結構等因素的影響。因此，本研究即以工作滿意為應變項，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，探討個人因素與組織因素對於審計人員工作滿意之影響。
　　經由統計分析，本研究得到下列結論：
1.結構性審計方法有助於降低審計人員的角色衝突，提高工作滿意。
2.高結構高關懷領導有助於降低審計人員的角色模糊與角色衝突。
3.高關懷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。
5.關懷領導會透過審計人員的角色壓力而對工作滿意產生影響。

The professional jobs are always revered and trusted by people, such as the accounts, doctors, architects, and the lawyers. However, the roles played by the accounts are rather disputed by the public in recent years. The prominent example is the event of Enron. The outburst of Enron makes the place and behavior of the accounts much more suspected from the people. In the performance of any professional service, CPA shall be independent, shall be maintain objectivity and integrity to serve society. Therefore, the accounts should be not only responsible for the clients, but also for the general investors. It means, in order to repay the trust in which the public have put, the account offices have to keep up the audit quality, whole-heartedly.
　　General speaking, there are kind of factors would effect the audit quality. They are roughly divided into personal factor and organizational factor. In the aspect of personal factor, they usually include Organization Identification, Job Satisfaction, and Professional competencies. In the other aspect, they are likely from the Development, Organizational Forms, and Audit Structure of the account offices.
　　Consequently, this research is based on, the job satisfactions as the dependent variable, the leadership style and audit structure as the independent variable, the auditors’ role stress as the mediator. According to these variables, we can find out how the auditors’ job satisfactions would be effected from the personal factor and organizational factor.
By statistical analysis, we conclude major results as follow:
1.Structured audit approach can bring down auditor’s role conflict and improve job satisfaction.
2.Auditor who received more consideration and initiating of structure from their supervisors will bring down role ambiguity.
3.Auditor who 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 significantly mediating effect between consideration leadership and job satisfaction.

目錄
第一章 緒論……………………………………………………...……....1
第一節 研究背景與動機………………………………………………………...1
第二節 研究目的………………………………………………...........................3
第三節 研究流程………………………………………………...........................4
第二章 文獻探討…………………………...……………………….…...5
第一節 領導型態………………………………………………. .........................5
第二節 角色壓力…………………………………….…………........................13
第三節 工作滿意……………………………………………….........................23
第四節 審計結構……………………………………………….........................33
第五節 審計結構、領導型態、角色壓力與工作滿意之關係….....................42
第三章 研究設計………………………………………...……………..48
第一節 研究架構……………………………………………….........................48
第二節 研究對象與資料來源………………………………….........................49
第三節 研究假設……………………………………………….........................53
第四節 變數的操作性定義與衡量…………………………….........................54
第五節 資料分析方法………………………………………….........................61
第四章 研究結果………………………………………...……………..63
第一節 量表之效度與信度…………………………………….........................63
第二節 敘述性統計分析……………………………………….........................69
第三節 審計結構與角色壓力、工作滿意之關係探討……….........................74
第四節 領導型態、角色壓力與工作滿意之關係探討……….........................82
第五章 結論與建議………………………………………...…………..88
第一節 研究結論……………………………………………….........................88
第二節 研究限制……………………………………………….........................91
第三節 研究建議……………………………………………….........................92
參考文獻………………………………………...…………….………...95
附錄一 主管問卷………………………..…………….…...…..…….105
附錄二 審計人員問卷…………………..………. …...…...…..…….109

圖目錄
圖1-1-1　研究流程………………………………………………......................4
圖2-1-1　領導行為座標圖………………………………………......................8
圖2-1-2　Fielder 的權變領導模式……………………………......................10
圖2-2-1　Selye的『一般性適應症候群』模式………………......................15
圖2-2-2　Kahn et al.的角色中介模式…………………………......................17
圖2-3-1　滿足─不滿足觀點的對照…………………………........................28
圖2-3-2　工作滿意之前因、後果變項關係圖………………........................31
圖2-5-1　Fry之因徑模型…………………………………………..................45
圖3-1-1　本研究之研究架構………………………………………................48

表目錄
表2-1-1　領導者特徵………………………………………………..................6
表2-3-1　工作滿意之涵義整理……………………………………................25
表2-3-2　工作滿意理論……………………………………………................26
表2-3-3　雙因子內容……………………………………………....................27
表2-4-1　審計結構之相關研究整理……………………………....................37
表2-5-1　相關研究整理…………………………………………....................46
表3-2-1　有效樣本結構…………………………………………....................50
表3-2-2　受測者人口統計變項資料分佈表……………………....................52
表3-4-1　變數之操作性定義……………………..... ………………..............55
表3-4-2　問卷內容……………………………………………........................60
表4-1-1　領導型態之因素分析結果…………………………........................64
表4-1-2　角色壓力之因素分析結果…………………………........................65
表4-1-3　工作滿意之因素分析結果…………………………........................67
表4-1-4　問卷信度分析結果…………………………………........................68
表4-2-1　審計結構之整體與各流程之平均數………………........................69
表4-2-2　領導型態之敘述性統計………............... ………....................……70
表4-2-3　角色壓力之敘述性統計………............... ………....................……71
表4-2-4　工作滿意之敘述性統計………............... ………....................……72
表4-2-5　相關分析表………............... …................………....................……73
表4-3-1　審計結構與角色壓力、工作滿意之單因子變異數分析摘要表…74
表4-3-2 審計結構之Scheffe事後檢定...............………...................………75
表4-3-3 性別與角色壓力、工作滿意之單因子變異數分析摘要表.………76
表4-3-4 年齡與角色壓力、工作滿意之單因子變異數分析摘要表.………77
表4-3-5 年齡之Scheffe事後檢定...............………....................………...…78
表4-3-6 職位與角色壓力、工作滿意之單因子變異數分析摘要表.………79
表4-3-7 工作年資與角色壓力、工作滿意之單因子變異數分析摘要表…80
表4-3-8 工作年資之Scheffe事後檢定.........………....................……...…..81
表4-4-1　領導型態與角色壓力之複迴歸分析表……....................…………83
表4-4-2　領導型態對工作滿意之複迴歸分析表……....................…………84
表4-4-3　角色壓力對工作滿意之複迴歸分析表……....................…………85
表4-4-4　領導型態、角色壓力對工作滿意之複迴歸分析表.........…………87
表5-1-1 研究結果彙整………....................…………....................…………89

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