The Relationship Between Job Stress of New Hire Staff Auditor and Turnover Intention

• Main Authors: Po-Yi Lin, 林柏儀
• Other Authors: Cheng-Li Huang
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/29ae6u

碩士 === 淡江大學 === 會計學系碩士班 === 102 === While the accounting firms today have histories of high staff turnover, an abnormal turnover rate would not only affect the quality of the service, but also make a gap between the experienced and inexperienced staff. Therefore, facing such high turnover rate, the most important things to the firms is how to retain the talents in enterprise. The purpose of this study is to explore the relationship between job stress of new hire staff auditor and turnover intention. We distribute questionnaires to new hire staff auditor and verify our hypothesis by Structural Equations Modeling (SEM). Our empirical results indicate that burnout and organizational commitment served as mediator to the relationship between job stress of new hire staff auditor and turnover intention. When facing job stress, new hire staff auditor is not likely to have turnover intention immediately, but it will happen gradually. In other words, new hire staff auditor will gradually suffer from burnout or reduce loyalty to the organization he belongs to, if he is continuously overloaded with too much pressure. When his feeling of burnout rise to a certain level or his loyalty is reduced to minimum extent, the turnover intention will happen. Therefore, according to this research, before giving assignment to the auditors, accounting firms need to make them understand their job descriptions and working procedures. Besides, the firm also needs to make proper allocation of the jobs to its employees without compromising the quality. Hopefully, the situation of job stress, burnout and turnover intention experienced by auditors may be improved.