| Summary: | 碩士 === 真理大學 === 管理科學研究所 === 91 === Human resource is the most important asset in the certified public accountant (CPA) firms. Employee’s turnover influences service quality and operating cost significantly For a long time, high turnover rate has been the most serious problem for the CPA firm’s human resource management. Therefore, the CPA firms should adjust their human resource policy and respond to this issue when they face such high turnover rates and recruit costs. The objective of this research is to find out the differences between CPA firms’ human resource policies in order to provide guidelines for them to raise job satisfaction and lower employee’s turnover intention.The study explored the effects of compensation satisfaction, promotion satisfaction on turnover intention of all employees in the CPA firms. Then the study regarded procedure and interactional justice as moderators to investigate the moderating effects on turnover. This study sent 530 questionnaires, then the effective questionnaires were sent back 220 and the effective rate was 41.5﹪. By using the regression statistic methods, the study found that compensation satisfaction and promotion satisfaction had negative effects on turnover. In respect of moderating variables, the relationship between compensation satisfaction and turnover wouldn’t be moderated by procedure and interactional justice；on the other hand, the relationship between promotion satisfaction and turnover would be moderated by procedure and interactional justice. According to the results of research, the study suggests CPA firms should emphasize human resource and enable lower employee’s turnover by establishing justice compensation and promotion policies.
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