台灣會計師事務所的審計品質在近幾年來遭受嚴重的考驗，許多企業接二連三的發生管理者舞弊的狀況，造成投資大眾的重大損失，並對整個國家的金融體質造成巨大的創傷，這是否對我國的審計品質提出一個警訊，但在審計流程等方面，大多數的會計師事務所已經建立嚴謹的查核步驟，卻較少針對事務所組織內人員的行為加以探討。而公平性認知在一般的組織中，對組織成員的工作表現、滿意度及組織承諾有很高的相關性，因此本研究主要探討事務所領導者的行為，會計師事務所內的溝通狀況，對審計人員公平性認知的影響。
本研究以發放問卷得出查核人員對此問題的看法，並採用複迴歸分析，以得出本研究的結果。本研究發現，會計師事務所的領導者不論是採用定規或是關懷的領導方式，其程度愈高員工的公平性認知就愈高；而在溝通行為方面，有愈高的資訊正確性及資訊適量性對公平性認知也有影響，但是程度不如領導行為，值得注意的是兩者對公平性的交互作用；兩者交互作用的程度上，只有定規行為及資訊正確性對互動公平性有正向且顯著的交互作用，而定規行為及適量的資訊對互動公平性有負向且顯著的交互作用，另一方面，關懷行為及適量的資訊對分配公平性也是負向的關係。
因此本研究認為，一個事務所的領導者的定規及關懷行為，對查核人員的公平性認知有很顯著的影響，且領導者可以多注意領導行為及溝通的關係及交互作用，以提高查核人員的公平性認知。進而增進查核人員的工作績效及滿意度，使其對組織更有向心力及認同感，進而提昇整體的審計效率及品質。

Audit Quality is the most important factor to a public accounting firm. The financial crisis of lots of companies shows that the audit quality of public accounting firms has problems. The audit decision-making process in the Big 5 and other middle size accounting firms has been structured, but there are short of discussing to understand the behavior of auditor in public accounting firms. The existing literature suggests that fairness can provide a reasonable explanation for employees’ satisfaction and job performance, but the answer of what can improve the perception of justice is not clear.

The emphasis on this research is the effect of justice perception by leadership style and communication in the accounting firm. According to the questionnaire and regression analysis this research found when the degree of leadership style is high, the degree of the perception of justice will be higher. And the communication situation has positive effect on the perception of justice. Not all of the interaction effects on the perception of justice are positive and signature.

The result of this research suggests that the leader in the public accounting firms can change their behavior and the information quality and quantity to improve the justice perception of employee.

目錄
第一章 緒論 1
第一節 研究動機及研究背景 1
第二節 研究問題 4
第三節 研究的重要性及預期貢獻 5
第二章 文獻探討 6
第一節 公平性認知 6
第二節 領導行為 14
第三節 溝通 19
第四節 領導行為對公平性認知的影響 22
第三章 研究方法 31
第一節 研究架構及研究假設 31
第二節 衡量工具 34
第三節 研究對象及抽樣方法 39
第四節 分析方法 40
第四章 研究結果及討論 43
第一節 資料彙總 43
第二節 效度及信度 46
第三節 Pearson相關分析 47
第四節 迴歸分析 49
第五節 本研究假設實證結果彙總 59
第五章 結論與建議 60
第一節 研究結論 60
第二節 研究限制 63
第三節 研究建議 64
參考文獻 65

1. 李元墩，民國88年，組織溝通研究之回顧與展望，中華管理評論5：121-131。
2. 林振春，民國81年，人文領導理論研究，師大書苑發行
3. 楊國樞、文崇一、吳聰賢、李亦園，民國82年，社會及行為科學研究(上、下策)，東華書局
4. 陳泰哲，民國87年，領導行為、組織公平與組織公民行為關係之研究：以半導體封裝產業為例，國立中山大學企業管理學系碩士論文
5. 徐漢祥，民國87年，公平性認知對組織成員工作滿意度與組織承諾影響之實證研究，國立中山大學企業管理學系碩士論文
6. Adams, J. S. 1976, The structure and dynamics of behavior in organizational boundary roles. In M. D. Dunnette(Eds.), HandBook of Industrial and Organizational Psychology： 1175-1199. Chicago： Rand McNally.
7. Argyris, C. 1953, Some characteristics of successful exectives. Personal Journal Vol.32： 50-55.
8. Bales, R. F. 1950, Interaction Process Analysis： A Method for the Study of Small Groups. M. A.： Addison-Wesley.
9. Bamber, E. M., L. S. Bamber. & R. M. Tubbs, 1989, Audit structure and its relation to role conflict and role ambiguity. The Accounting Review Vol. 64(2)：285-299.
10. Blake, R. R. & J. S Mouton, 1978, The New Managerial Grid. Houston： Gulf Publishing co.
11. Brooke, P. P., Jr., D. W Russell, & J. L Prince,. 1988, Discriminant validation of measures of job satisfaction, job involvement, and organizational commitment. Journal of Applied Psychology Vol. 73： 139-145.
12. Buchanan, b. 1974, Building organizational commitment： The socialization of managers in work organizations. Administrative Science Quarterly Vol. 19： 533-546.
13. Carmines E. G. & Z. A. Zeller, 1979, Reliability and Validity Assessment. C. A.： Sage.
14. Cobb, A. T., K. C Wooten, & R. Folger, 1995, Justice in the making： Toeard understanding the theory and practice of justice in organizational change and development. Research in Organizational Change and Development Vol.8： 243-295.
15. Cropanzano, R., & R.Floger, 1989, Referent cognitions and task decision autonomy： Beyond equity theory. Journal of Applied Psychology Vol. 74：293-299
16. Dubin, R. et. al. 1965. Leadership and Productivity. California： Chandler Publishing Company.
17. Dyne, L. V., J. W. Graham, & R. M. Dienesch, 1994, Organizational citizenship behavior： Construct redefinition, measurement, and validation. Academy of Management Journal Vol.37：765-802.
18. Farh, J., P. M .Podsakoff, & D.W. Organ, 1990, Accounting for organizational citizenship behavior： Leader fairness and task scope versus satisfaction. Journal of Management Vol. 16： 705-722.
19. Fells, R. E., 1993, Developing trust in negotiation. Employee Relations. Vol. 15：33-45.
20. Folger, R., 1987, Reformulating the preconditions of resentment： A referent cognitions model. In J. C. Masters & W. P. Smith(Eds.), Social Comparison, Justice, and Relative Deprivation： Theoretical Empirical, and Policy Perspectives： 183-215. Hillsdale, NJ： Lawrence Erlbaum Associates.
21. Folger, R., & R. J. Bies, 1989, Managerial responsibilities and procedural justice. Employee Responsibilities and Rights Journal Vol. 2： 79-90.
22. Folger, R., & M. A. Konovsky, 1989, Effect of procedural and distributive justice on reactions to pay raise decision. Academy of Management Journal Vol.32：115-130.
23. Floger, R., & C. Martin, 1986, Relative deprivation and referent cognitions：Distributive and procedural justice effects. Journal of Applied Psychology Vol. 22： 531-546.
24. Fryxell, G. E., & M. E. Gordon, 1989, Workplace justice and job satisfaction as predictors of satisfaction with union and management. Academy of Management Journal Vol.32：851-866.
25. Getzals, J. W., J. M. Lipham, & R. F. Campell, 1988, Educational Administration as A Social Process： Theory, Research, Practice. N. Y.： Harper & Row Publishers.
26. Getzals, J. W., & H. A. Thelen, 1960, The classroom group as a unique social system. In A. B. Henry(Ed.), The Dynamics of Instrctional Groups： 53-82. Chicago： National Society for the Study of Education.
27. Gibb, J., 1969, Dynamics of leadership. In F. Carver and T. Sergiovanni(Eds.), Organizations and Human Behavior. N. Y.：McGraw Hill.
28. Greenberg, J., 1987, Reactions to procedural injustice in payment distributions：Do the means justify the ends? Journal of Applied Psychology Vol. 72：55-61.
29. Greenberg, J., 1990, Organizational justice: Yesterday, today, and tomorrow. Journal of Management Vol. 16：399-432.
30. Greenberg, J., 1993, The social side of fairness： Interpersonal and informational classes of organizational justice. In R. Cropanzano(Ed.), Justice in Workplace： Approaching Justice in Human Resource Management： 79-103. Hillsdale, NJ： Lawrence Erlbaum Associates.
31. Gregson, T., 1990, Communication satisfaction: A path analytic study of accountants affiliated with CPA firms. Behavior Research in Accounting. vol. 2：32-49.
32. Hair, J. F., R. E. Anderson, R. L. Tatham, & W. C. Black, 1995, Multivariate Data Analysis. Englewood New Jersy： PrenticeHall.
33. Halpin, A., 1991, Theory and Research in Administration. N. Y.： Macmillan.
34. Hanlon, J. M., 1968, Administration and Education. California： Wadsworth Publishing.
35. Hartman, S., A. C. Yrle, & W. P. Galle Jr., 1999, Procedural and Distributive Justice: Examining Equity in a University Setting. Journal of Business Ethics vol. 20：337-351.
36. Homans, G. S., 1961, Social Behavior： Its Element Forms. N. Y.： Harcourt, Brace.
37. Jaccard, J., R. Turrisi, & C. K. Wa, 1990, Interaction Effect in Multiple Regression. C. A.： Sage.
38. Kast, F. E. & J. E. Rosenzweig, 1970, Organization and management： A systems approach. N.Y.： McGraw-Hill.
39. Korsgaard, M. A., L. R. Roberson, & D. Rymph, 1998, What Motivates Fairness? The Role of Subordinate Assertive Behavior on Manager’s Interactional Fairness. Journal of Applied Psychology Vol.83：731-744.
40. Kouzmin, A. & N. K. Kakabadse, 2000, Mapping institutional impacts of lean communication in lean agency： Information technology illiteracy and leadership failure. Administration & Society. Vol. 32： 29-69.
41. Leifer, R., 1975, An analysis of the characteristics and functioning of interorganizational boundary spanning personnel. Ph.D. dissertation, University of Wisconsin, Madison.
42. Leventhal, G. S., 1976, Fairness in social relationships. In J. W. Thibaut, J. T. Spence, & R. C. Carson(Eds.). Contemporary Topics in Social Psychology： 211-239. Morristown, NJ： General Learning Press.
43. Leventhal, G. S., 1980, What should be done with equity theory? In K. J. Gergen, M. S. Greenberg, & R. H. Willis(Eds.), Social Exchange： Advances in Theory Research： 27-55. New York： Plenum.
44. Lewin, K., R. Lippitt, & R. K. White, 1939, Patterns of aggressive behavior in experimental cleated social crimates. Journal of Social Psychology Vol. 10：271-299
45. Likert, R. 1967. The Human Organization： Its Management and Value. N. Y.：McGraw Hill.
46. Mann, R. D., 1969, A review of relationships between personality and performance in small groups. In C. A. Gibb(Ed.), Leadership. Maryland： Penguin Books, Inc.
47. Maslow, A. H., 1954, Motivation and Personality. N. Y.： Wiley.
48. Merchant, K. A. 1985. Budgeting and propensity to great budgetary slack. Accounting, Organizations and Society. Vol. 10：201-210.
49. Moorman, R. H., 1991, Relationship between organizational justice and organizational citizenship behaviors： Do fairness perceptions influence employee citizenship？Journal of Applied Psychology Vol. 76：845-855.
50. Moorman, R. H., B. P. Niehoff, & D.W. Organ, 1992, Treating employees fairly and organizational citizenship behaviors： Sorting our the effect of job satisfaction, organizational commitment, and procedural justice. Paper presented at the Annual Meeting of the Academy of Management, Las Vegas, NV.
51. O’Reilly, C. A., 1980, Individuals and information overload in organizations： Is moor necessarily better？Academy of Management Journal Vol.23： 684-696.
52. Organ, D. W., 1977, A reappraisal and reinterpretation of the satisfaction causes performance hypothesis. Academy of Management Review Vol.2： 46-53.
53. Price, J. L., & C. W. Mueller, 1986, Handbook of Organization Measurement. Marshfield, MA： Pitman.
54. Puffer, S. M., 1987, Prosocial behavior, noncompliant behavior, and work performance among commission salepeople. Journal of Applied Psychology Vol. 72：615-621.
55. Robbins, S. P., 1993, Organizational Behavior： Concepts, Controversies, and Applications(6th ed.). Englewood Cliffs, NJ：Prentice Hall.
56. Roberson, Q. M., N. A. Moye, & E. A. Locke, 1999, Identifying a missing link between participation and satisfaction: The mediating role of procedural justice perceptions. Journal of Applied Psychology Vol. 84：585-593.
57. Roberts, K. H., & C. A. O’Reilly, 1974, Measuring organizational communication. Journal of Applied Psychology Vol. 59： 321-326.
58. Russ G. S., M. C. Galang, & G. R. Ferris, 1998, Power and influence of the human resource function through boundary spanning and information management. Human Resource Management Review Vol. 8(2)： 125-148.
59. Rudolph, H. R. & R. B. Welker, 1998, The effect of organizational structure on communication within audit teams. Auditing： A Journal of Practice & Theory Vol. 17(2)：1-14.
60. Simon, B. H., 1976, Administrative behavior, N.Y.：The Free Press.
61. Snowball, D., 1980, Effect of accounting expertise and information load： An empirical study. Accounting, Organizations and Society Vol.5(3)：323-338.
62. Stogdill, R. M., 1948, Personal factors associated with leadership： A survery of the literature. Journal of Psychology Vol. 25：35-71.
63. Stogdill, R. M., 1974, Handbook of Leadership. N.Y.： Free press.
64. Thibaut, J., & L. Walker, 1975, Procedural Justice： A Psychology analysis. Hillsdale, NJ： Lawrence Erlbaum Associates.
65. Thompson J. D., 1967, Organization in Action. N. Y.： McGraw Hill.
66. Tyler, T. R., 1989, The psychology of procedural justice： A test of group-value model. Journal of Personality and Social Psychology Vol.57： 830-838.
67. Tyler, T. R., & R. J. Bies, 1989, Beyond formal procedures：The interpersonal context of procedural justice. In J. Carroll(Ed.), Advances in Applied Social Psychology： Business Setting：77-98. Hillsdale, NJ： Lawrence Erlbaum Associates.
68. Williams, S., 1999, The effects of distributive and procedural justice on performance. The Journal of Psychology Vol. 133： 183-193.
69. Watson, R. E., G. DeSanctis, & M. S. Poole, 1988, Using a GDSS so to facilitate group consensus： Some intended and unintended consequence. MIS Quarterly. Vol. 12：463-480.