本研究以會計師事務所新進審計人員為研究對象，採問卷調查法蒐集研究資料，以複迴歸驗證假說，藉由實證分析會計師事務所採用之社會化戰術，與審計人員個人組織契合、組織公民行為與離職意圖之關連性。研究結果發現，會計師事務所機構式社會化戰術之集體、連續、固定或伴隨戰術對審計人員個人組織契合有顯著正向影響。事務所若採用連續或伴隨戰術，或個人組織契合程度越高，或審計人員組織公民行為越高，如認同組織、不生事爭利等，則其離職意圖較低。此外，如個人組織契合度越高，則認同組織、願意協助同事、不生事爭利與自我充實等組織公民行為越顯著。 This study analyzes the relationships among the socialization tactics of Certified Public Accounting (CPA) firms, new auditors’ person-organization fit, organizational citizenship behavior and turnover intention. It adopts questionnaire survey to collect data from the new employed auditors of CPA firm and uses multivariate regression to test hypothesis. The research findings suggest that collective, sequential, fixed or serial tactics a CPA firm implemented has significant positive impact on the auditor’s person-organization fit. In addition, if CPA firms use sequential or serial tactics, or auditors have higher person-organization fit, or auditors have stronger organizational citizenship behavior, such as recognized organization, interpersonal harmony, then auditors’ turnover intention is significantly lower. Finally, the higher person-organization is fit, the stronger organizational citizenship behavior an auditor will present.
