Auditors' Influence-Orientation and Their Affective Responses to The 'Big Eight' Work Environment.
一项纵向研究发现，具有影响导向的审计师对‘八大’工作环境的情感反应更积极，表现为更高的工作满意度、组织承诺和更低的离职率，对会计师事务所的人力资源管理有启示。
Abstract This paper presents the results of a longitudinal study which examined the proposal that influence-oriented auditors are predisposed to have more positive affective responses than others to the "Big Eight" work environment. The results indicate that influence-oriented auditors experience higher job satisfaction, express a greater commitment to their organization, and indicate more positive "Big Eight" career intentions than other auditors. Further, the results indicate influence-oriented auditors exhibit less voluntary personnel turnover than other auditors. Implications for the management of a "Big Eight" public accounting firm's human resources are discussed.