Organizational Commitment, Professional Commitment, Passions and Their Three-Way Interaction Effects on Audit Performance
碩士 === 國立彰化師範大學 === 會計學系 === 102 === Previous behavioral accounting literatures advocate organizational commitment, professional commitment has an impact on the audit performance. This study joins the passion of the audit manager to explore. In other words, this study examines the three-way interact...
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ndltd-TW-102NCUE53850232015-10-14T00:18:38Z http://ndltd.ncl.edu.tw/handle/78563427341849950825 Organizational Commitment, Professional Commitment, Passions and Their Three-Way Interaction Effects on Audit Performance 組織承諾、專業承諾及熱情三維交互作用對審計績效之影響 LIN, Fang Yu 林芳伃 碩士 國立彰化師範大學 會計學系 102 Previous behavioral accounting literatures advocate organizational commitment, professional commitment has an impact on the audit performance. This study joins the passion of the audit manager to explore. In other words, this study examines the three-way interactive effects of organizational commitment (OC), professional commitment (PC) and the passions on the relationship of audit performance. This study declaim that when auditing managers with the high organizational commitment and high professional commitment were associated with higher audit performance especially under the condition of high passions, that is, auditing managers under the condition of high passions, with high organizational commitment and high professional commitment will help the overall performance of the audit. We collected 134 samples from 300 respondents, who are the middle-level managers in Big 4 audit firms of Taiwan, to a questionnaire survey were analyzed by examining the regression equations for the three-way interaction model. The findings of this study support our expectation that organizational commitment (OC), professional commitment (PC) and the passions are obviously influential on the audit performance. Auditing managers in a highly passionate situation with high professional commitment could improve on audit performance, while there was no effect on audit performance under the organizational commitment. Auditing managers with high professional commitment but with low passions are negatively associated with audit performance. As a result, the study, in the end, will provide related policy implications and recommendations to auditing organizations. 鄭國枝 2014 學位論文 ; thesis 60 zh-TW |
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碩士 === 國立彰化師範大學 === 會計學系 === 102 === Previous behavioral accounting literatures advocate organizational commitment, professional commitment has an impact on the audit performance. This study joins the passion of the audit manager to explore. In other words, this study examines the three-way interactive effects of organizational commitment (OC), professional commitment (PC) and the passions on the relationship of audit performance. This study declaim that when auditing managers with the high organizational commitment and high professional commitment were associated with higher audit performance especially under the condition of high passions, that is, auditing managers under the condition of high passions, with high organizational commitment and high professional commitment will help the overall performance of the audit. We collected 134 samples from 300 respondents, who are the middle-level managers in Big 4 audit firms of Taiwan, to a questionnaire survey were analyzed by examining the regression equations for the three-way interaction model. The findings of this study support our expectation that organizational commitment (OC), professional commitment (PC) and the passions are obviously influential on the audit performance. Auditing managers in a highly passionate situation with high professional commitment could improve on audit performance, while there was no effect on audit performance under the organizational commitment. Auditing managers with high professional commitment but with low passions are negatively associated with audit performance. As a result, the study, in the end, will provide related policy implications and recommendations to auditing organizations.
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author2 |
鄭國枝 |
author_facet |
鄭國枝 LIN, Fang Yu 林芳伃 |
author |
LIN, Fang Yu 林芳伃 |
spellingShingle |
LIN, Fang Yu 林芳伃 Organizational Commitment, Professional Commitment, Passions and Their Three-Way Interaction Effects on Audit Performance |
author_sort |
LIN, Fang Yu |
title |
Organizational Commitment, Professional Commitment, Passions and Their Three-Way Interaction Effects on Audit Performance |
title_short |
Organizational Commitment, Professional Commitment, Passions and Their Three-Way Interaction Effects on Audit Performance |
title_full |
Organizational Commitment, Professional Commitment, Passions and Their Three-Way Interaction Effects on Audit Performance |
title_fullStr |
Organizational Commitment, Professional Commitment, Passions and Their Three-Way Interaction Effects on Audit Performance |
title_full_unstemmed |
Organizational Commitment, Professional Commitment, Passions and Their Three-Way Interaction Effects on Audit Performance |
title_sort |
organizational commitment, professional commitment, passions and their three-way interaction effects on audit performance |
publishDate |
2014 |
url |
http://ndltd.ncl.edu.tw/handle/78563427341849950825 |
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