| Summary: | 碩士 === 淡江大學 === 會計學系碩士班 === 98 === Empirical data for this study were obtained from staffs who perform auditing service in CPA firms. By gathering related studies, applying related theories and concepts, hypotheses were generating. This study has indicated that job stress has significantly positive effect on job burnout, and locus of control personality traits does moderate the correlation between the job stress and job burnout. For people who possess the character of internal control, the job stress has the less effect on job burnout than those who possess the character of external controls. As a result of above, this study has concluded that higher job stress creates higher job burnout; therefore, the manager of CPA firm should seek a way to lessen the job stress to keep up the motivation of the employee. Also when recruiting, the manager should prioritize those candidates with character of internal control because they result less job burnout from the same job stress.
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