| Summary: | 碩士 === 淡江大學 === 會計學系碩士班 === 101 === Current accounting firms often proceed the audit by professional group. The seniors sign the mission to their members according to the planed audit programs. Not only delegating but also assisting and supervising them is fully showing the empowering leadership behaviors. The study aim to investigate how the seniors’ empowering leadership behaviors influent the auditors’ psychological empowerment. In addition, the high turnover rate is widespread in accounting firms, however, most researches confirmed the job satisfaction of employees can be a antecedent of employee turnover, besides empowered employees would feel more job satisfaction.
The research adopted questionnaire as the methodology to analyze the relationship among auditors’ perceived empowering leadership behavior, psychological empowerment and job satisfaction. The object of study was the entry-level auditors of the Big Four accounting firms in Taiwan, a total of 276 samples were effective. The results showed that auditors’ perceived empowering leadership influence directly positively on psychological empowerment, in addition, when the auditors feel more psychological empowerment, they get more job satisfaction. The study also found that the auditors’ psychological empowerment has the partial mediating effect between perceived empowering leadership behavior and job satisfaction. The auditors’ perceived empowering leadership behavior even directly influent their job satisfaction.
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