A Study Of The Relationships Between Career Orientation, Achievement Motivation, Job Satisfaction, And Intention To Stay For Auditors: Using Big CPA Firms As An Example

Abstract

As the high turnover rate has long plagued the accounting firms, the study investigated the relationships between career orientation, achievement motivation, job satisfaction, and intention to stay for auditors in Taiwan accounting firms.  Variables were chosen due to their potential concerns to auditors’ intention to stay in the accounting firms.  A carefully validated instrument was used to obtain the data. The responses of 122 auditors, with at least one year of audit experience, were drawn from the five biggest accounting firms in Taiwan. LISREL was used to evaluate the empirical data with the hypothesized model and test the results. The results of the empirical test led us to two results: (1) auditors with higher degrees of achievement motivation have higher degrees of job satisfaction, and (2) auditors with higher degrees of job satisfaction have higher degrees of intention to stay.