The Study on Auditors’ Turnover Intention: Based on the Theory of Planned Behavior

• Main Author: 林子傑
• Other Authors: 湯玉珍
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/70655247434962120187

碩士 === 國立彰化師範大學 === 會計學系 === 102 === This study is based on the Theory of Planned Behavior proposed by Ajzen (1985) to investigate auditors’ turnover intention in Taiwan’s accounting firms. The sample is taken from the accounting firm in Taiwan。After recovering the questionnaires, this study uses AMOS and SPSS statistical software to analyze sample data, analysis methods included descriptive statistical analysis, variance analysis, reliability analysis, validity analysis, and using structural equation modeling (SEM) to examine the hypothesis of this study. The results showed that Attitude toward the turnover and Perceived behavioral control of turnover have significantly positive effect on Intention of turnover, Subjective norm of turnover has not significant. It indicates that auditors have more positive attitude toward turnover or have more chances and resources to deal with turnover, auditors have the stronger the intention of turnover. In which,attitudedimensionis the major factor to affectthe behavioral intention ofturnover, followed by perception behavior controldimension.