隨著經濟繁榮，企業規模日益龐大，競爭日趨激烈，不管是政府有關當局、企業本身或是投資大眾，均有賴於良好會計資訊，以幫助做出最佳決策。會計師事務所在會計資訊的提供中扮演非常重要的角色，而事務所的審計人員又是影響事務所審計品質的重要因素。文獻上已發現提高審計人員的工作滿足，會增加其組織承諾及降低過高的離職率，進而提高其工作績效。因此，提高審計人員的工作滿足可說是刻不容緩之事。

本研究以領導行為為自變項，工作特性知覺為中介變項及工作滿足為依變項，以國內五大大型會計師事務所122位審計人員的資料，利用變異數分析，迴歸分析及線性結構關係(LISREL)等統計方法進行實證。實證結果發現如下：
1.整體而言，不同的個人特徵在工作特性的知覺及工作滿足上有顯著差異，在本研究分析中部分獲得支持。
2.主管領導型態的不同對審計人員工作特性的知覺及工作滿足有顯著的差異。四種領導行為中，在高關懷高定規領導行為下的審計人員，普遍較其他三組，有更高的工作特性知覺及更高的工作滿足。
3.審計人員在工作特性知覺的高低會影響到其在工作滿足上的高低。尤其是工作自主性及變化性對內在滿足的影響更是明顯。
4.領導行為除了會直接影響到工作滿足之外，也會透過審計人員在工作特性上的知覺進而間接影響到其工作滿足。

依據上述研究結果，本研究建議會計師事務所的主管應同時注重定規及關懷型的領導方式，藉此來提高審計人員在工作特性上的知覺，進而提高其工作上的滿足，來提昇其工作績效。

As the economics prospers and large scale of enterprise, the concerned government authorities, enterprise and the public investors need quality accounting information to make decisions. CPA firms play a vital role in the providing of most accounting information. And the auditor of CPA firms is a key factor to affect the quality of auditing. Some studies have found that high job satisfaction will strengthen organizational commitment and lower the intention to quit. And the auditors will have better job performance. Therefore, it is important for the CPA firms to promote the auditors’ job satisfaction.
In this study, leadership style is used as independent variable, perception of job characteristics as an intermediary variable, and job satisfaction as a dependent variable. Besides, this study uses one way anova, regression analysis and lisrel to testify the hypothesizes based on data collected from 122 auditors from five big CPA firms. The result are as follows：
1.Overall, some supportive results of this study illustrate the significant difference in perception of job characteristics and job satisfaction among diverse personal characteristics.
2.Leadership styles have made significant difference in perception of job characteristic and job satisfaction. Of the four leadership styles, auditors under high-consideration and high-initiating perceive greater extent of perception of job characteristics and job satisfaction than those who under ant other leadership styles.
3.The perception of job characteristics has direct positive impact on auditors’ job satisfaction. Especially the intrinsic satisfaction is influenced deeply by the perception of job autonomy and variety.
4.Leadership styles through the intermediary perception of job characteristics have indirect positive impacts on auditors’ job satisfaction.

According to the result above, this study suggests that the supervisor of accounting firms should put equal emphasis on consideration and initiating behaviors to enhance the auditors’ perception of job characteristics. Therefore, the auditors will have more job satisfaction and better job performance.

目 錄 頁次
第一章 緒 論…………………………………………… 1
第一節 研究背景及動機………………………………… 1
第二節 研究目的………………………………………… 3
第三節 研究流程………………………………………… 4

第二章 文獻回顧……………………………………… 5
第一節 領導行為…………………………………………… 5
第二節 工作特性…………………………………………… 15
第三節 工作滿足…………………………………………… 21
第四節 領導行為和工作特性之關係……………………… 27
第五節 工作特性和工作滿足之關係……………………… 32
第六節 領導行為、工作特性及工作滿足之關係………… 34

第三章 研究方法……………………………………… 36
第一節 研究架構與研究假設……………………………… 36
第二節 研究變項之操作性定義與衡量…………………… 37
第三節 研究對象與抽樣方法……………………………… 47
第四節 資料分析方法……………………………………… 49

第四章 研究結果……………………………………… 57
第一節 樣本資料及各研究變項描述性統計分析………… 57
第二節 個人變項、各研究變項相關分析之探討………… 60
第三節 個人變項在各研究變項上之差異分析…………… 63
第四節 領導行為、工作特性及工作滿足之變異數分析… 68
第五節 領導行為、工作特性及工作滿足之迴歸分析…… 77
第六節 LISREL整體模式分析……………………………… 80

第五章 討論及建議……………………………………… 87
第一節 假設的檢定………………………………………… 87
第二節 討論及建議………………………………………… 90
第三節 研究限制…………………………………………… 92

參考文獻 …………………………………………………… 93
附錄一：問卷………………………………………………… 100

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