How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of Passion
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View abstract on PubMed
Summary
This summary is machine-generated.Job well-being shows a curvilinear relationship with audit performance, not linear. Auditor passion for work enhances this positive effect, improving audit outcomes.
Area Of Science
- Business and Management
- Organizational Psychology
Background
- Traditional research posits a linear link between job well-being and performance.
- Audit firms, as professional organizations, require high levels of skill and responsibility.
Purpose Of The Study
- To investigate the non-linear relationship between job well-being and audit performance.
- To examine the moderating role of auditor passion in the well-being-performance link.
Main Methods
- Quantitative survey approach.
- Data collected from 178 auditors (in-charge, deputy manager, manager) in Taiwan's Big Four CPA firms.
Main Results
- A curvilinear relationship was confirmed between job well-being and audit performance.
- Auditor passion significantly moderates the relationship, amplifying the positive impact of well-being on performance.
Conclusions
- Job well-being's impact on audit performance is nuanced, following a curve rather than a straight line.
- Fostering auditor passion is crucial for maximizing the benefits of job well-being on audit performance, offering key managerial insights.
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