審計人員是會計師事務所最重要的資源，且有經驗之審計人員扮演著審計經驗及知識傳承的角色，然我國大型會計師事務所一直存在審計人員流動率過高的問題。因此，本研究旨在探討大型會計師事務所有經驗之審計人員之離職傾向與其人格特質、時間管理、工作壓力之關係。 本研究以我國四大會計師事務所資深審計人員為對象，採問卷調查法蒐集資料。研究結果發現審計人員之外控人格特質傾向對工作壓力有顯著正向影響，亦即越傾向外控人格特質者，知覺工作壓力越大。審計人員之時間管理能力對工作壓力則呈顯著負向影響，工作壓力進而對離職傾向呈顯著正向影響，即審計人員時間管理能力越佳，知覺工作壓力越小；知覺工作壓力越小，則離職傾向越低。 The auditors are the most valuable asset in CPA firms. The experienced auditors are important to impart their experience and knowledge to the inexperienced auditors, but the highly labor turnover rate of auditors is a serious problem in the big CPA firms in Taiwan. Therefore, the purpose of the research is to understand whether the experienced auditors’ personality trait, job stress, time management are related to their turnover intention in Taiwan Big Four CPA Firm.
This research applies questionnaire survey to collect data from the experienced auditors in the Big Four CPA firm. The findings suggested that the auditors’ personality trait have significant impacts on their job stress. The auditor who is more external locus of control perceives higher job stress. The auditors’ time management has significant negative impact on their job stress. The auditors’s job stress has significant positive impact on their turnover intention.