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首页> 外文学位 >Behavioral styles: Comparing audit partners, audit managers, and staff auditors in large CPA firms.
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Behavioral styles: Comparing audit partners, audit managers, and staff auditors in large CPA firms.

机译：行为方式：比较大型注册会计师事务所中的审计合作伙伴，审计经理和员工审计员。

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摘要

A review of the literature concerning the personalities of accountants revealed that styles and preferences have remained consistent through the years. However, the job requirements of upper-level management in large CPA firms have been changing, especially in this post-SOX regulated era.;Studies related to the personalities of accountants have been conducted concerning various behavioral issues. However, the influence of behavioral style on specific attitudes at each of the three levels in large auditing firms has not been addressed. As a result, this study identified the styles of auditors at three levels (staff auditor, audit manager, audit partner) using DiSC Indra, a self-evaluation assessment tool. In addition, the changes (if any) in specific behavioral attitudes of CPAs at each of the three levels were measured using a Survey of Attitudes.;Analysis revealed statistically significant correlations existed between dominant interpersonal relationship styles and role conflict, professional commitment, and affective professional commitment. In addition, statistically significant correlations between the three organizational levels and role conflict, organizational identification, professional commitment, and affective professional commitment also were found.;As expected, the study found that the interpersonal relationship styles of auditors in this study were significantly different from those of the general working population. In addition, the study found statistically significant differences in the frequency of interpersonal styles between levels of auditors. This may indicate that as auditors move up in their firm, they must work out of their natural interpersonal style.
机译：对有关会计师人格的文献的回顾表明，这些年来，风格和偏好一直保持一致。但是，大型CPA公司中高层管理人员的工作要求已经发生了变化，尤其是在后SOX监管时代。进行了与会计师个性有关的研究，涉及各种行为问题。但是，在大型审计公司中，行为风格对三个级别中每个级别的特定态度的影响尚未得到解决。因此，本研究使用自我评估评估工具DiSC Indra在三个级别（人员审核员，审核经理，审核伙伴）上确定了审核员的风格。此外，使用态度调查来衡量CPA在三个级别中每个级别的特定行为态度的变化（如果有的话）;分析表明，主要的人际关系风格与角色冲突，职业承诺和情感之间存在统计学上的显着相关性专业的承诺。此外，还发现了三个组织级别与角色冲突，组织认同，职业承诺和情感职业承诺之间的统计学显着相关性。正如预期的那样，该研究发现，本研究中审计师的人际关系风格与一般劳动人口。此外，研究发现审计人员之间人际交往风格的频率在统计学上有显着差异。这可能表明，随着审计师进入公司行列，他们必须以自然的人际关系作风。

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  • 作者

    Tarlton, Ron E.;

  • 作者单位

    Nova Southeastern University.;

  • 授予单位 Nova Southeastern University.;
  • 学科 Business Administration Accounting.;Psychology Behavioral.;Psychology Industrial.
  • 学位 D.B.A.
  • 年度 2011
  • 页码 202 p.
  • 总页数 202
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类
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