| Summary: | 碩士 === 亞洲大學 === 會計與資訊學系 === 102 === Accounting firms generally have no clear defined emotional rules for their auditors. Under the circumstances, whether there is a high level of emotional labor need to be managed, if there is, how does it affect auditors’ work performance and professional commitment? These are worth of exploring.
As such, the proposes of this study is first to understand auditors’ emotional labor, that is, the level of emotional labor need to be managed by auditors, and the second is to investigate the antecedents and consequences of auditors’ emotional labor. Personality characteristics and organizational characteristics are observed to understand their effects on auditors’ emotional labor, leading to effects on work performance and professional commitment.
Questionnaire survey was used to collect data and resulted in 222 valid surveys. Partial Least Square (PLS) was employed to analyze the structural model and test the hypotheses. The result shows auditors’ emotional labor is as much as first-line service employees in other sectors. Therefore, todays’ auditors are leaning towards the group with high emotional labor. The results also reveal that agreeableness personality is positively related to emotional labor, organizational factor, social support is positively related to emotional labor, and in turn, emotional labor leads to positive effects on professional commitment and performance.
The findings of this study not only add knowledge to academics about auditors’ emotional labor but also provide insights for practitioners in understanding and predicting employee (auditors) behavior, as well as in strategic decisions. Managerial implications and research limitations are discussed. Finally, directions for future study are also provided.
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