Task Complexity and Leadership Effectiveness in CPA Firms.
以路径-目标理论为框架，分析主管审计师领导行为对助理审计师满意度和动机的影响，发现领导行为的效果取决于助理对任务复杂性的感知。
Abstract ABSTRACT: This study examines the leader/subordinate relationship between in-charge auditors and their staff assistants. Path-goal theory is used as a framework to analyze the effect of in-charge leader behavior on staff assistant satisfaction and motivation. The hypothesis is that the effects of leader behavior (i.e., consideration and initiating structure) are contingent upon the assistant's perception of task complexity, This hypothesis is supported by survey research using auditors working for four Big Eight accounting firms. Limitations and areas for future research are also discussed.