Cheng Kuo-Chih, Lin Yuan-Sheng, Yang Tung-Chin, Chuang Tsung-Fu, Lai Hsiu-Mei, Lin Lan-Hui, Chung Shao-Hsi
Department of Accounting, National Changhua University of Education, Changhua City 500, Taiwan.
Department of Finance, National Changhua University of Education, Changhua City 500, Taiwan.
Behav Sci (Basel). 2025 Jan 3;15(1):42. doi: 10.3390/bs15010042.
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.
大多数先前的研究发现，工作幸福感与工作绩效呈线性关系。审计事务所是一种高度专业化的组织。基于情感事件理论，本研究认为，工作幸福感能够加速审计绩效的提升，从而形成一种曲线关系。此外，审计是一项需要高度专业技能和责任感的工作。本研究认为，审计人员对工作的热情能够强化工作幸福感与审计绩效之间的关系。该研究采用了定量调查方法，从台湾四大会计师事务所中担任主管、副经理和经理职位的178名审计人员那里收集数据。实证证据证实，工作幸福感与审计绩效呈曲线关系。此外，在高热情的情况下，工作幸福感对审计绩效的影响更大，而当热情较低时，这种影响会减弱。根据研究结果，为审计事务所提供了管理启示。
