臺灣博碩士論文加值系統

有鑑於美國安隆案的爆發，及近期博達、訊碟與皇統等一連串會計弊端之發生，會計師及審計人員在道德操守上之表現格外受人矚目。尤以博達一案中，因審計人員不當忽略必要查核步驟，未做好把關工作，以致於付出高昂之社會成本，也連帶使社會大眾更加重視審計品質之議題。
影響審計品質之因素來自於各個構面。現存文獻已確認環境因素會造成審計偏差行為，但對於個別審計人員其從事審計偏差行為之決定因素，國內外學者之看法與實證結果卻有所差異，且國內相關研究均已年代久遠或不完整，故需更多檢驗以了解此主題。
本研究旨在探討個別審計人員對審計偏差行為接受度不同之影響因素，故研究者希望達成下列目的：(1)藉由文獻探討確認研究模型之構念；(2)利用實證研究以確認上述構念是否會對審計人員接受偏差行為產生影響；(3)探索審計人員對審計偏差行為之體認；(4)根據文獻探討及實證研究之結果，尋求審計人員其接受偏差行為原因之所在，期能提供一個更完整之理論架構供實務界與學術界參考。
本研究之觀念性架構含括審計人員對審計偏差行為之接受度、對偏差行為之體認、實際從事審計偏差行為、制控信念、組織承諾、工作績效、離職傾向與角色壓力。基於現存文獻均在已假設受試者視偏差行為為非道德行為之前提下進行論述，本研究特別針對此主題進行深入探討，欲瞭解審計人員是否視忽略必要查核程序、修改/取代審計程序及少報查核時數為非道德行為，此外，由於審計人員較多數職業之從業人員須承受更大之角色壓力，故亦將此構念含括其中。
本研究係以任職於規模前四大會計師事務所(勤業眾信、安侯建業、資誠、致遠)之審計人員為研究對象，共回收有效問卷230份，有效回收率為46%。利用結構方程模式(Structural Equation Modeling, SEM) 探討審計人員之個人因素對審計偏差行為接受度之影響。
根據實證研究結果得知，除角色壓力與離職傾向會顯著影響審計人員其對審計偏差行為之接受度外，制控信念及工作績效此兩構念對審計人員接受偏差行為之程度，影響均未達顯著水準，此結論和Donnelly et al. (2003)針對全美會計師事務所106名審計人員所做之調查，認為工作績效不佳、外控信念及離職傾向較高之審計人員對偏差行為接受度亦高之研究結果明顯不同。Malone(1992)認為離職傾向較高之審計人員會因即將離職而對績效評估不在意，故而降低從事審計偏差行為之誘因，此觀點或可解釋本研究中審計人員高離職傾向，低偏差行為接受度之現象。
此外，本研究亦發現臺灣地區會計師事務所之審計人員對審計偏差行為之體認和社會大眾之期待有所落差。不認同「忽略必要查核程序」及「修改/取代審計程序」為偏差行為之審計人員佔受試者之36.09％及47.83％，已近半數，在會計師事務所欲加強審計品質的同時，審計人員對偏差行為之體認值得社會強烈關注。

A serial of accounting abuses happened after the collapse of Enron in U.S.A., such as Procomp or Infodisc in resent year. The moral law/sense of accountants or auditors is a focus of public opinion. Especially for Procomp case that auditors engaged in premature sign-off intentionally. We have paid high social cost because auditors didn’t review financial report by normal procedures. In the same time, the issue of audit quality is considered very important by most people.
Lots of factors from various constructs can inference audit quality. Environment factors will result in dysfunctional audit behavior which was proved by literatures, but factors result in individual dysfunctional audit behavior scholars having different view. In addition, such kinds of researches in Taiwan are not perfect and systematic. Therefore, the purpose of this research is to discuss the difference of dysfunctional acceptance level for individual auditor faced with the same factor. This research hope to get following objectives: (1) To identify framework model by literatures investigation; (2) To identify subject framework model whether or not inference auditors’ acceptance level by practical research; (3) To explore the awareness of dysfunctional behavior for auditors; (4) To seek the reason why auditor accept dysfunctional behavior by literature investigation and practice proof. This study tries to provide a complete theory structure model in this research for practical use or academic reference.
The population included auditors in first four major public accounting firms in Taiwan. Self-administered questionnaires were distributed to 500 respondents who have experience in auditing works, of which 230 valid questionnaires were returned, representing a response rate of 46%. And then use structural equation modeling (SEM) to comprehend how the auditor’s personal factors influent his acceptance of dysfunctional audit behavior.
By experiment results, we find it does not reach significant level for locus of control, performance to accept level for dysfunctional behavior regarding auditors except role stress and turnover intentions. Malone (1992) states that a preparatory resignation auditor does not concern job performance and promotion, so decrease inducement to perform dysfunctional behavior. This statement could explain why the higher turnover intentions have the lower acceptance of dysfunctional behavior in this study.
In addition, this research finds that the awareness of dysfunctional audit behavior by auditors engaged in accounting firms have big difference with the expectation of the public. Auditors who don’t identify “premature sign-off” and “altering/replacing audit procedures” as unethical behaviors are 36.09% and 47.83%－respectively. We should pay more attention to auditors’ awareness of dysfunctional behaviors strongly when public accounting firms desire to enhance audit quality simultaneously.

ABSTRACT IN ENGLISH i
ABSTRACT IN CHINESE iii
ACKNOWLEDGEMENTS v
CONTENTS vi
LIST OF TABLES ix
LIST OF ILLUSTRATIONS x
CHAPTER
I. INTRODUCTION 1
Research Background and Motivation 1
Research Objectives 3
Research Procedure 3
II. LITERATURE REVIEW 5
Dysfunctional Auditor Behavior 5
Premature Sign-Offs 6
Altering/Replacing of Audit Procedures 7
Underreporting of Chargeable Time 7
The Ethical Decision-Making Model 10
Locus of Control 12
Definition of Locus of Control 12
The Relation between Locus of Control and Conceptual of Structure
Model 13
Organizational Commitment 15
The Definition of Organizational Commitment 15
Theory Model and Decision Factors for Organizational Commitment 17
The Relation between Every Constructs and Organizational
Commitment 20
Performance 21
The Definition of Performance 21
The Relation between Performance and Constructs 23
Turnover Intentions 24
The Definition of Turnover Intentions 24
Decision Model of Turnover Intentions Build by Igbaria and
Greenhaus (1992) 26
The Correction of Turnover Intentions and Acceptance of Dysfunctional
Behavior 27
Role Stress 28
Role Conflict 29
Role Overload 30
The Relation between Role Stress and Constructs 31
III. RESEARCH METHODOLOGY 33
Research Framework 33
Research Hypotheses 34
Operating Definition and Measurement of Variables 37
Research Object and Data Collection 41
Sample Analysis 42
Analysis Methods 43
IV. DATA ANALYSIS AND DISCUSSION 45
Reliability and Validity Analysis 45
Validity 45
Reliability Analysis 45
Descriptive Statistics Analysis 46
Basic Descriptive Statistics 46
Frequency Distribution and Sample Percentage 47
Correlation Analysis 49
Structural Equation Model Analysis 49
Goodness-of-Fit 50
Causal Analysis of Structural Equation Model 51
Brief Summary 52
V. CONCLUSIONS AND SUGGESTIONS 55
Conclusions 55
Managerial Implications 58
Limitations and Suggestions for Future Research 59
BIBLIOGRAPHY 60
APPENDIX 70
VITA 75

摘要 i
目錄 iii
表目錄 v
圖目錄 vi
本文
第一章　緒論 1
第一節　研究背景與動機 1
第二節　研究目的 2
第三節　研究流程 2
第二章　文獻探討 3
　 第一節　審計偏差行為 3
　 第二節 制控信念 6
第三節 組織承諾 8
第四節 工作績效 11
第五節 離職傾向 13
第六節 角色壓力 15
第三章 研究方法 17
第一節 觀念性架構 17
第二節 研究假設 17
第三節 研究變數之操作性定義與衡量 19
第四節 研究對象與資料收集 21
第五節 樣本分析 21
第六節 分析方法 22
第四章 資料分析 23
第一節 信度與效度分析 23
第二節 敘述統計分析 24
第三節 相關分析 26
第四節 結構方程式模型分析 26
第五節 小節 29
第五章 結論與建議 30
第一節 結論 30
第二節 管理意函與建議 32
第三節 研究限制與建議 32
參考文獻 33

王青祥，民73，組織溝通、決策參與、個人特質與角色壓力相關之研究，國立政治大學心理學研究所碩士論文。

中華民國財政部統計處，民93，九十二年會計師事務所服務業調查初步調查統計結果提要。

朱應舞，民82，審計人員、事務所特質與「降低審計品質行為」關係之實證研究，東吳大學會計學研究所碩士論文。

吳秉恩，民82，組織行為學，台北：華泰書局。

吳靜吉、潘養源、丁興祥，民69，「內外控取向與工作滿足及績效之關係」，政治大學學報，第四十一期，頁61-74。

李香瑩，民92，「沙氏法案，挽救投資人信心危機!」，會計研究月刊，第218期，頁
61-63。

林怡秀，民80，時間預算壓力、領導型態、A型人格特質及晉昇與查核人員申報查核時間行為之關係，國立政治大學會計研究所碩士論文。

林蒼彬，民89，人事人員角色壓力，組織承諾與離職傾向關係之研究，國立中正大學勞工研究所碩士論文。

邱國銘，民89，銀行行員的壓力源、工作倦怠與工作態度之研究，國立中山大學人力資源管理研究所碩士論文。

倪豐裕、吳道松，民85，「預算過程參與程度對於預算反功能行為影響之探討－以上司評估部屬績效之領導風格作為情境變數」，交大管理評論，第16期，頁161-82。

徐英傑，民93，公務人員職場自我導向學習、工作調適與工作績效之相關性研究：以嘉義縣公務人員為例，國立中正大學成人及繼續教育研究所碩士論文。

高麗麗，民91，工業設計師自我績效評估，國立交通大學應用藝術所碩士論文。

梁薰方，民83，時間預算壓力下，解釋責任､道德判斷與審計人員反功能行為關係之研究，東吳大學會計學研究所碩士論文。

郭乃瑋，民87，探討影響員工對三百六十度評估方式態度之因素，東吳大學企業管理學系碩士論文。

郭維華，民80，時間預算壓力､中介變項與審計人員反功能行為關係之研究，國立政治大學會計研究所碩士論文。

陳怡雯，民93，女性經理人之角色衝突與工作滿足關係之研究－以台北市之銀行業為例，大同大學事業經營研究所碩士論文。

彭怡芳，民90，緊張、負面情緒與青少年偏差行為之研究-以台南地區為例，國立成功大學教育研究所碩士論文。

游怡婷，民92，領導型態、審計結構以及審計人員角色壓力對工作滿意關係之研究－以台灣地區中大型會計師事務所為例，國立東華大學企業管理學系碩士論文。

黃智，民88，工作經驗、資訊尋找行為與工作滿足之關係－以管理碩士為例，國立中山大學人力資源管理研究所。

趙秀真，民91，公立大專校院會計單位組織文化、角色壓力與組織承諾關係之研究，彰化師範大學商業教育學系在職進修專班碩士論文。

鄭仁忠，民92，國民小學主任角色壓力、組織承諾與工作滿意關係之研究，國立高雄師範大學教育學系碩士論文。

薛富景、許書偉，民93，「從美國PCAOB職能運作探討會計師功能之強化」，會計研究月刊，第226期，頁88-99。

鍾梁權，民90，組織文化與績效評估制度之關聯性研究-以台灣地區資訊服務業為例，國立台灣科技大學管理研究所碩士論文。

韓繼成，民91，國民中學訓導人員角色壓力、人格特質與工作滿意度的關係之研究，彰化師範大學教育研究所碩士論文。

Adler, S. and N. Aranya. “A Comparison of the Work Needs, Attitudes, and Preferences of Professional Accountants at Different Career Stages.” Journal of Vocational Behavior 25 (1984): 45-47.

Akers, Michael D., Charles T. Horngren, and Tim V. Eaton. “Underreporting Chargeable Time: A Continuing Problem for Public Accounting Firms.” Journal of Applied Business Research 15, no. 1 (1999): 13-20.

Alderman, C. W. and J. W. Deitrick. “Survey of the Impact of Time Budgets on Audit Performance.” In Proceeding, American Accounting Association, Southeastern Regional Meeting, 1978: 456-74.

________ and________. “Auditors’ Perceptions of Time Budget Pressures and Premature Audit Sign-Offs: A Replication and Extension.” Auditing: A Journal of Practice and Theory 1, no. 2 (1982): 54-68.

Arnold, H. J. and D. C. Feldman. “A Multivariate Analysis of the Determinants of Job Turnover.” Journal of Applied Psychology 67, no. 3 (1982): 350-60.

Andrisani, P. J. and G.. Nestle. “Internal-External Control as a Contributor to and Outcome of Work Experience.” Journal of Applied Psychology 61, (1976): 156-65.
Arnold, H. J. and D. C. Feldman. “A Multivariate Analysis of the Determinants of Job Turnover.” Journal of Applied Psychology 67, no. 3 (1982): 350-60.

Arnold, J., C. L. Cooper, and I. T. Robertson. Work Psychology: Understanding Human Behavior in the Workplace. 3th ed., London: Financial Times, 1998.

Bluedron, A. C. “A Unified Model of Turnover from Organizations.” Human Relation 35, no. 2 (1982): 135-53.

Brownell, P. and A. Dunk. “Task Uncertainty and Its Interaction with Budgetary Participation, and Organizational Effectiveness.” Accounting, Organizations and Society 16 (1991): 693-703.

Calpan, R., S. Cobb, J. French, R. Harrison, and R. Pinneau. Job Demands and Worker Health. U.S. Department of Health, Educations, and Welfare (NIOSH) Publication, 1975.

Campaniello, J. A. “When Women Return to School: A Study of Role Conflict and Well-Being in Multiple Role Women.” Doctoral Dissertation of Education, University of Massachusetts, 1987.

Campbell, J. P., J. J. McHenry, and L. L. Wise. “Modeling Job Performance in a Population of Jobs.” Personnel Psychology 43 (1990): 313-33.

________, R. A. McCloy, S. H. Oppler, and C. E. Sager. A Theory of Performance. Personnel Selection in Organizations ed. N. Schmitt, W. C. Borman Associates, 1993.

Chenhall, R. H. and P. Brownell. “The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable.” Accounting, Organizations and Society 13, no. 3 (1988): 225-33.

Choo, F. “Job Stress, Job Performance, and Auditor Personality Characteristic.” Auditing: A Journal of Practice and Theory 5, no. 2 (Spring 1986): 17-34.

Cohen, Aaron. “An Examination of the Relationship between Work Commitment and Work Outcomes among Hospital Nurses,” Scandinavian Journal of Management 14, no. 6 (1998): 1-17.

Comer, J. M. “Machiavellianism and Inner vs. Outer Directedness: A Study of Sales Managers.” Psychological Reports 56 (1985): 81-2.

Cook, E. and T. Kelley. “Auditor Stress and Time Budgets.” The CPA Journal 58, no. 7 (1988): 83-6.

Cotton, J. L. and J. M. Tuttle. “Employee Turnover: A Meta-Analysis and Review with Implications for Research.” Academy of Management Review 11 (1986): 55-70.

Dalton, D. R., W. D. Todor, and D. M. Krackhardt. “Turnover Overstated: The Functional Taxonomy.” Academy of Management 7 (1982): 117-23.

________, J. W. Hill, and R. J. Ramsey. “The Big Chill: Are Litigation Worries Freezing Out Qualified Professional in the Larger Firms? A New Study Offers Some Answers.” Journal of Accountancy 178, no. 12 (1994): 53-6.

Donnelly, David P., Jeffrey J. Quirin, and David O’Bryan. “Auditor Acceptance of Dysfunctional Audit Behavior: An Explanatory Model Using Auditors’ Personal Characteristics.” Behavior Research in Accounting 15 (2003): 143-69.

Dubin, R., J. E. Champoux, and L. W. Porter. “Central Life Interests and Organizational Commitment of Workers.” Administrative Science Quarterly 20 (1975): 411-21.

Dunham, J. Stress in Teaching. Now York: Nichols Publishing Company, 1984.

Etzioni, A. Comparative Analysis of Complex Organizations. New York: Free Press, 1961.

Ferris, K. “Organizational Commitment and Performance in a Professional Accounting Firm,” Accounting, Organizations and Society 6 (1981): 317-25.

Fisher, C. and R. Gitelson. “A Meta-Analysis of the Correlates of Role Conflict and Ambiguity.” Journal of Applied Psychology 68 (1983): 320-33.

Fisher, Richard T. “Role Stress, the Type A Behavior Pattern, and External Auditor Job Satisfaction and Performance.” Behavioral Research in Accounting 13 (2001): 143-70.

Fox, S. and Y. Dinur. “Validity of Self-Assessment: A Fied Evaluation.” Personnel Psychology 41 (1988): 581-92.

Gable, M. and F. Dangello. “Locus of Control, Machiavellianism, and Managerial Job Performance.” The Journal of Psychology 128 (1994): 599-608.

Gaplan, R. D. and K. W. Jones. “Effects of Working Load Role Ambiguity and Type A Personality on Anxiety, Depression, and Heart Rate.” Journal of Applied Psychology 6 (1975): 713-19.

Graham, L. E. “Audit Risk－Part V.” The CPA Journal 55, no. 12 (1985): 26-33.

Gregson, T. “An Investigation of the Causal Ordering of Job Satisfaction and Organizational Commitment in Turnover Models in Accounting.” Behavioral Research in Accounting 4 (1992): 80-95.

Gupta, N. and T. A. Beehr. “Job Stress and Employee Behavior.” Organizational Behavior and Human Performance 23 (1979): 373-87.

Hardy, M. E. and M. E. Conway. Role Theory: Perspectives for Health Professionals. Norwalk, CT: Appleton and Lange, 1978.

Heneman, H. J. “Comparisons of Self-and Superior Ratings of Managerial Performance.” Journal of Applied Psychology 59 (1974): 638-42.
Houston, R. W. “The Effects of Fee Pressure and Client Risk on Audit Seniors’ Time Budget Decisions.” Auditing: A Journal of Practice and Theory 18, no. 2 (1999): 70-87.

Howell, Jane M. and Christine M. Shea, “Individual Difference, Environment Scanning, Innovation Framing, and Champion Behavior: Key Predictors of Project Performance.” The Journal of Product Innovation Management 18 (2001): 15-27.

Hyatt, Troy A. and Douglas F. Prawitt. “Does Congruence between Audit Structure and Auditors’ Locus of Control Affect Job Performance?” The Accounting Review 2 (April 2001): 263-74.

Igbaria, Magid and Jeffrey H. Greenhaus. “Determinants of MIS Employees’ Turnover Intentions: A Structural Equation Model.” Communications of the ACM 35, no. 2 (Feb1992): 35-50.

Ivancevich, J. M. and M. T. Matteson. “Organizational Stressors and Heart Disease: A Research Model.” Academy of Management Review (1979): 347-57.

________ and________. Stress and Work: A Managerial Perspective. Scott, Foresman and Company, 1980.

________, ________, and C. Preston. “Occupational Stress, Type A Behavior, and Physical Well Being.” Academy of Management Journal 25 (1982): 373-91.

Jackson, S. and R. Schuler. “A Meta-Analysis and Conceptual Critique of Research on Role Ambiguity and Role Conflict in Work Settings.” Organizational Behavior and
and Human Decision Processes (August 1985): 16-78.

Kahn, R. L., D. M. Wolfe, R. P. Quinn, J. D. Snoek, and R. A. Rosenthal. Organizational Stress: Studies in Role Conflict and Ambiguity. N.Y.: John Wiley and Sons, Inc., 1964.

Kanter, R. M. “Commitment and Social Organization: A Study of Commitment Mechanisms in Utopian Communities.” American Sociological Review 33 (1968): 499-517.

Kelley, Timothy P. and Loren Margheim. “The Impact of Time Budget Pressure, Personality, and Leadership Variables on Dysfunctional Auditor Behavior.” Auditing: A Journal of Practice and Theory 9, no. 2 (Spring 1990): 21-42.

________ and Robert Seiler. “Auditor Stress and Time Budgets.” The CPA Journal 52, no. 12 (1982): 24-34.

________ and ________. “Health and Stress: Are You Type A or B ?” National Public Accountant 29, no. 9 (1984): 50-51.

Ketchand, Alice A. and Jerry R. Strawser. “Multiple Dimensions of Organizational Commitment: Implications for Future Accounting Research.” Behavioral Research in Accounting 13, (2001): 221-51.

Kraut, A. I. “Predicting Turnover of Employees from Measured Job Attitudes.” Organizational Behavior and Human Performance 13 (1975): 233-43.

Kren, L. “The Moderating Effects of Locus of Control on Performance Incentives and Participation.” Human Relation 45, no. 9 (1992): 991-1012.

Lewis-Beck, Michael S. Applied Regression: An Introduction. Thousand Oaks, CA: Sage, 1980.

Lightner, S. M., S. J. Adams, and K. M. Lightner. “The Influence of Situational, Ethical, and Expectancy Theory Variables on Accountants’ Underreporting Behavior.” Auditing: A Journal of Practice and Theory 2 (1982): 1-12.

________, James J. Leisinring, and Alan J. Winters. “Underreporting Chargeable Time.” Journal of Accountancy, no. 155 (Jan 1983): 52-7.

Lin, S. C. “The Study of Auditors’ Role Stress in Public Accounting Firms.” Unpublished Master’s Thesis, National Chengchi University, 1986.

Luthans, Fred, Donald Baack, and Lew Taylor. “Organizational Commitment: Analysis of Antecedents.” Human Relations 40, no. 4 (1987): 219-35.

Malone, C. F. “An Empirical Investigation of the Relationships between Individual and Firm Characteristics and Reduced Audit Quality.” Unpublished Doctoral Dissertation, University of Missouri – Columbia,1992.

Malone, C. F. and R. W. Roberts. “Factors Associated with the Incidence of Reduced Audit Quality Behaviors.” Auditing: A Journal of Practice and Theory 15, no. 2 (1996): 49-64.

Margheim, L. and K. Pany. “Quality Control, Premature Signoff, and Underreporting of Time: Some Empirical Findings.” Auditing: A Journal of Practice and Theory 5 (1986): 50-63.

Mathieu, John E. and Dennis M. Zajac. “A Review and Mata-Analysis of the Antecedents, Correlates, and Consequences of Organizational Commitment.” Psychological Bulletin 108, no. 2 (1990): 171-94.

McDaniel, L. S. “The Effects of Time Pressure and Audit Program Structure on Audit Performance.” Journal of Accounting Research 28 (1990): 267-85.

McNair, C. J. “The Effects of Budget Pressure on Audit Firms: An Empirical Examination of the Underreporting of Chargeable Time.” Unpublished Ph.D. dissertation, Columbia University, 1987.

Meyer, J. P. and N. J. Allen. “A Three-Component Conceptualization of Organizational Commitment.” Human Resource Management Review 1 (1991): 61-89.

Ministry of Finance, R.O.C. The Preliminary Survey Statistic Results of Public Accounting Firms in 2003, 2004.
Mitchell. Cooperative Vocational Education Principle, Methods and Problem. Allan and Bacon, Inc., 1977.

Mobley, W. H. “Intermediate Linkages in the Relationship between Job Satisfaction and Employee Turnover.” Journal of Applied Psychology 62, no. 2 (1977): 237-40.

________, S. O. Horner, and A. T. Hollingsworth. “An Evaluation of Precursors of Hospital Employee Turnover.” Journal of Applied Psychology 63, no. 4 (1978): 408-14.

Mowday, R.T., L. Porter, and R. Dubin. “The Measurement of Organizational Commitment.” Journal of Vocational Behavior 14 (1979): 224-27.

________, Lyman W. Porter, and Robert M. Steers. Employee-Organization Linkages. N.Y.: Academic Press, 1982.

McNeese-Smith, D. “Increasing Employee Productivity, Job Satisfaction, and Organizational Commitment.” Hospital and Health Services Administration 41, no. 2 (1996): 160-74.

Nouri, H. and R. Parker. “The Relationship between Budget Participation and Job Performance: The Roles of Budget Adequacy and Organizational Commitment.” Accounting, Organizations and Society 23 (1998): 467-83.

Nunnally, J. C. and I. H. Bernstein. Psychometric Theory. 3th ed., New York: McGraw-Hill, 1994.

Oermann, M. H. “Role Strain of Clinical Nursing Faculty.” Journal of Professional Nursing 14, no. 6 (1998): 329-34.

Organ, D. W. and C. N. Greene. “Role Ambiguity, Locus of Control, and Work Satisfaction.” Journal of Applied Psychology 59, no. 1 (1974): 101-2.

Otley, D. and B. Pierce. “The Control Problem in Public Accounting Firms: An Empirical Study of the Impact of Leadership Style.” Accounting, Organizations and Society 20, no. 5 (1995): 405-20.

Pasewark, W. and J. Strawser. “Subordinate Participation in Audit Budgeting Decisions: A Comparison of Decisions Influenced by Organizational Factors to Decisions Conforming to the Vromm-Jago Model.” Decision Sciences 25, no. 2 (1994): 289-91.

Pierce, Jon L. and Randall B. Dunham. “Organizational Commitment: Pre-Employment Propensity and Initial Work Experiences.” Journal of Management 13 (spring 1987): 163-78.

Ponemon, Lawrence A. “Auditor Underreporting of Time and Moral Reasoning: An Experimental Lab Study.” Contemporary Accounting Research 9, no. 1 (1992): 171-89.

________ and D. R. L. Gabhart. Ethical Reasoning in Accounting and Auditing. Research Monograph 21, 1993.
Porter, L. W. and F. J. Smith. “The Etiology of Organizational Commitment.” Unpublished manuscript, University of California, Irvine,1970.

________, R. M. Steers, R. T. Mowday, and P. Boulian. “Organizational Commitment, Job Satisfaction, and Turnover among Psychiatric Technicians.” Journal of Applied Psychology 59 (1974): 603-9.

________ and Richard M. Steers. “Organizational, Work, and Personal Factors in Employee Turnover and Absenteeism.” Psychological Bulletin 80, no. 2 (1973): 151-70.

Price, J. L. The Study of Turnover. Ames, IA: The Lowa State University Press, 1977.

Quarles, Ross. “An Empirical Examination of a Model of the Turnover Intentions of Information Systems Auditors.” Journal of Applied Business Research 10, no. 1 (1994): 73-85.

Raghunathan, Bhanu. “Premature Signing-Off of Audit Procedures: An Analysis.” Accounting Horizons 5, no. 2 (1991): 71-9.

Randall, D. “The Consequences of Organizational Commitment: Methodological Investigation.” Journal of Organizational Behavior 11 (1990): 361-78.

Rasch, Ronald H. and Adrian Harrell, “The Impact of Individual Differences on MAS Personnel Satisfaction and Turnover Intentions.” Journal of Information Systems, 1989: 13-22.

Rebele, J. and R. Michaels. “Independent Auditors’ Role Stress: Antecedent, Outcome, and Moderating Variable.” Behavioral Research in Accounting 2 (1990): 124-53.

Reed, S. A., S. H. Kratchman, and R. H. Strawer. “Job Satisfaction, Organizational Commitment, and Turnover Intentions of United States Accountants: The Impact of Locus of Control and Gender.” Accounting, Auditing and Accountability Journal (1994): 31-58.

Rhode, J. G. Survey on the Influence of Selected Aspects of the Auditor’s Work Environment on Professional Performance of Certified Public Accountants. Issued as the Independent Auditor’s Work Environment: A Survey. New York, NY: American Institute of Certified Public Accountants, 1978.

Rizzo, J. R., R. J. House, and S. I. Lirtzman. “Role Conflict and Ambiguity in Complex Organizations.” Administrative Science Quarterly 15 (1970): 150-63.

Robbins, S. P. Essentials of Organizational Behavior. Prentice Hall International, 1992.

________. Organizational Behavior. 6th ed., New Jersey: Englewood Cliffs, 1993.

________. Organization Behavior Concepts, Controversies, Application. 7th ed., Englewood Cliffs, NJ: Prentice Hell, 1996.

Rotter, J. B. “Generalized Expectancies for Internal versus External Control of Reinforcement.” Psychological Monographs 80, no. 1 (1966): 1-28.

________. “Internal versus External Control of Reinforcement.” American Psychologist 45 (April 1990): 489-93.

Rowland, K. M., G. R. Ferris, and J. L. Sherman. Current Issue in Personnel Management. 2th ed., Boston: Allyn and Bacon Inc, 1983.

Salancik, G. R. Commitment and the Control of Organizational Behavior and Belief. In B. M. Staw and G. R. Salancik (Eds), New Directions in Organizational Behavior, Chicago: St. Clair Press, 1977.

Schermerhorn, J. R., J. M. Hunt, and R. N. Osborn. Managing Organizational Behavior. 6th ed., New York: John Wiley and Sons, Inc., 2000.

Scotter, J. R. “Relationships of Task Performance and Contextual Performance with Turnover, Job Satisfaction, and Affective Commitment.” Human Resource Management Review 10, no. 1 (2000): 79-95.

Shapeero, Milk, Hian Chye Koh, and Larry N. Killough. “Underreporting and Premature Sign-Off in Public Accounting.” Managerial Auditing Journal 18, no. 6 (2003): 478-89.

Smith, R. “Underreporting Time: An Analysis of Current Tax Practice.” Journal of Applied Business Research 11 (1995): 39-45.

Smith, W. Rebert, Marguerite R. Hutton, and Charles E. Jordan. “Underreporting Time: Accountants Are Doing It More and Enjoying It Less.” The CPA Journal 66, no. 10 (1996): 67-70.

Solar, D. and D. Bruehl. “Machiavellianisn and Locus of Control: Two Conceptions of Interpersonal Power.” Psychological Reports 29 (1971): 1070-82.

Sorenson, Elaine. “The Crowding Hypothesis and Comparable Worth Issue.” Journal of Human Resources 25 (1990): 55-89.

Spector, P. E. Industrial and Organizational Psychology Research and Practice. New York: John Wiley and Sons, Inc., 1996.

Spector, P. E. Job Satisfaction. Thousand Oaks, CA: SAGE. Publications Inc., 1997.

Spector, Paul E. “Behavior in Organizations as a Function of Employee’s Locus of Control.” Psychological Bulletin 91 (1982): 482-97.

Spector, Paul E. “Development of the Work Locus of Control Scale.” Journal of Occupational Psychology 61 (1988): 335-40.

Staw, B. W. “Commitment to a Policy Decision: A Multitheoretical Perspective, Administrative.” Science Quarterly 23, (1977): 40-64.
Steel, R. P. and N. K. Ovalle. “A Review and Meta-Analysis of Research on the Relationship between Behavioral Intentions and Employee Turnover.” Journal of Applied Psychology 69 (1984): 673-86.

Steers, R. M. “Antecedents and Outcomes of Organizational Commitment, Administrative.” Administrative Science Quarterly 22, no. 1 (1977): 46-57.

Steers, Richard M. and J. Stewart Black. Organizational Behavior. 5th ed., New York: Harper Collins College Publishers, 1994.

Tett, R. P. and J. P. Meyer. “Job Satisfaction, Organization Commitment, Turnover Intention, and Turnover: Path Analysis Based on Meta-Analytic Findings.” Personal Psychology 40 (1993): 259-91.

Van Sell, M., A. P. Brief, and R. S. Schuler. “Role Conflict and Ambiguity:
Integration of the Literature and Directions for Future Research.” Human Relations 34 (1981): 43-71.

Vecchio, R. P. and W. R. Norris. “Predicting Employee Turnover from Performance, Satisfaction, and Leader-Member Exchange.” Journal of Business and Psychology 11 (1996): 118-25.

Viator, Ralph E. “The Association of Formal and Informal Public Accounting Mentoring with Role Stress and Related Job Outcomes.” Accounting, Organizations and Society 26 (2001): 73-93.

Wells, D. L. and P. M. Muchinsky. “Performance Antecedents of Voluntary and Involuntary Managerial Turnover.” Journal of Applied Psychology 70 (1985): 329-36.

Werbel, James, Jacqueline Landau, and Thomas E. DeCarlo. “The Relationship of Pre-Entry Variables to Early Employment Organizational Commitment.” Journal of Personal Selling and Sales Management 16, no. 2 (1996): 25-36.