writing in English

People are always the most precious assets and very hard to be replaced in the enterprises. Therefore, how to retain talented and experienced auditors and keep them in accounting firms is a very important issue that every accounting firm has to face. In this study, we want to understand:

(1) If different auditors in accounting firms have influence on career orientation, achievement motivation, job satisfaction and their intention to stay.

(2) Whether the career orientation, achievement motivation and job satisfaction of auditors in accounting firms affect their intention to stay.

(3) To use job satisfaction as a mediator, analyze if achievement motivation passes through job satisfaction and then affects auditor’s intention to stay.

The results show that auditors with higher degrees of achievement motivation have higher degrees of job satisfaction. And if auditors with higher degrees of job satisfaction, their intentions to stay in accounting firms will also be stronger. Therefore, if accounting firms want to keep auditors to stay in accounting firms, first of all, they should recruit employees with higher degrees of achievement motivation. Then, they should try to increase auditors’ degrees of job satisfaction. If these things can be done, auditors’ intention to stay in accounting firms will be higher.

If accounting firms can completely understand this point and try to raise auditors’ welfares and improve their working environments, this study believes that auditors are willing to stay in the accounting firms and try their best to do their jobs.

Chapter 1 Introduction…………………………………………1
1-1 Research Background…………………………………………1
1-2 Research Objectives…………………………………………3
1-3 Flow Chart of the Research Process………………………4
Chapter2 Literature Review………………………………………5
2-1 Accounting Firms.……………………………………………5
2-2 Career Orientation……………………………………………8
2-3 Achievement Motivation ……………………………………12
2-4 Job Satisfaction ……………………………………………15
2-5 Intention to Stay …………………………………………19
Chapter3 Research Methodology ………………………………20
3-1 Research Framework …………………………………………20
3-2 Research Hypotheses…………………………………………21
3-3 The Definition of Variables.………………………………22
3-4 The Measurement of Variables.……………………………24
3-5 Data Collection.………………………………………………31
3-6 Data Analysis Methodology…………………………………32
Chapter 4 Results.…………………………………………………34
4-1 Basic Data Analysis……………………………………………34
4-2 Correlation Analysis…………………………………………36
4-3 ANOVA Analysis in Each Personal Characteristic to Each Variable.…38
4-4 ANOVA Analysis in Variables.……………………………………………50
4-5 Regression Analysis for the Relationship between Career Orientation and Intention to Stay in the Accounting Firm…….……………………………57
4-6 Regression Analysis for the Relationship between Achievement Motivation,
Job Satisfaction and Intention to Stay in the Accounting Firm ………58
4-7 LISREL Analysis.…………………………………………………61
Chapter 5 Conclusions and Recommendations…………….………67
5-1 Conclusions.………………………………………………………67
5-2 Recommendations.…………………………………………………69
5-3 Research Limitation.……………………………………………70
References………………………………………………………………77
Appendix I: Questionnaire in English……………………………76
Appendix II: Questionnaire in Chinese……………………………79

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