工作滿足對產業經驗與查帳品質之干擾影響

The Influence of Job Satisfaction on Industry Experience and Account Checking

陳國嘉(Guo-Jia Chen)；張曉楨(Hsiao-Chen Chang)

產業經驗 ； 工作滿足 ； 查帳品質 ； industry experience ； job satisfaction ； the quality of accout checking

多國籍企業管理評論

4卷2期（2010 / 09 / 01）

31 - 42

繁體中文

本研究關注產業經驗對查帳品質的影響，以及具備產業經驗是否對會計師事務所審計人員之工作滿足有顯著影響，進而探討審計人員工作滿足與否對產業經驗與查帳品質之間之干擾效果做探討。針對54份回收問卷，進行因素分析、相關分析及複迴歸分析，探討產業經驗、工作滿足以及查帳品質各項變數之間的關係。再利用層級迴歸分析來探討工作滿足對產業經驗與查帳品質影響之干擾效果分析。實證結果發現，產業經驗愈豐富之審計人員愈有助於查帳品質，且愈能提升自己的工作滿足感，但具備產業經驗之審計人員之工作滿足高低亦會影響查帳品質之高低。

This research is focused on the influence of the industry experience on the quality of account checking, analyzing whether an auditot has the industry experience could affect his or her job satisfactory. The research is furthered with the analysis of whether the auditor's job satisfaction would affect his or her industry experience and account checking.On the basis of 54 questionaires for the causal analysis, correlative analysis, and multiple regression, this research analyzes the interactions among the industry experience, job satisfaction, and the quality of account checking. With hierarchical regression analysis, the affections of the job satisfaction on industry experience and the quality of account checking is further analyzed.The result is that the industry experience contributes to an auditor's quality of account checking and job satisfaction. However, the job satisfaction of the auditor with industry experience influences also the quality of account checking.

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