How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of Passion

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.