本研究以Ajzen (1991)之計劃行為理論為基礎，探討除工作滿足外，可能影響我國四大會計師事務所審計人員離職意圖之原因。研究結果發現審計人員工作滿足與否、對離職的態度以及離職認知行為控制均對離職意圖造成顯著之影響。因此，以計劃行為理論預測離職意圖可進一步提升工作滿足對離職意圖之解釋力。若欲降低審計人員之離職意圖，除提昇員工工作滿足外，更應深入瞭解審計人員對離職之態度，加以影響，則可降低審計人員之離職意圖。

This study is based on the Theory of Planned Behavior proposed by Ajzen (1991) to investigate auditors’ turnover intention in the Big Four public accounting firms in Taiwan.   Job satisfaction is added to improve the explanation strength of the model. The research findings suggest that the turnover intention can be partially predicted by the variables of the Theory.  The auditors’ job satisfaction also improves the explanation strength of the model, as the job satisfaction has significant impact on the turnover intention.  Therefore, apart from improving auditors’ job satisfaction, the management needs to understand the auditors’ attitude of turnover, and influence it. Then auditors’ turnover intention may be decreased.

目錄
誌謝	I
中文摘要	II
英文摘要	III
目錄	IV
圖目錄	V
表目錄	VI
第一章 緒論	1
第一節 研究背景、動機及目的	1
第二節 研究流程	3
第二章 文獻探討	4
第一節 計劃行為理論	4
第二節 工作滿足	7
第三節 離職意圖	9
第三章 研究方法	11
第一節 研究架構及假說	11
第二節 研究變數之操作型定義及衡量	14
第三節 問卷設計及研究對象	18
第四節 資料分析方法	19
第四章 實證分析與討論	20
第一節 問卷回收及填答者基本資料	20
第二節 效度與信度分析	23
第三節 敘述性統計分析	31
第四節 個人基本資料對各變數之差異分析	34
第五節 路徑分析及假說檢定	39
第五章 結論與建議	44
第一節 研究結論	44
第二節 策略意涵	45
第三節 研究限制及建議	46
參考文獻	48
附錄：差異分析表	55
附錄：研究問卷	64

圖目錄
圖1 1研究流程圖	3
圖2 1計劃行為理論	5
圖3 1研究架構圖	11
圖4 1理論模型實證結果	40

表目錄
表4 1問卷回收情形	20
表4 2基本資料分析	22
表4 3工作滿足各構面因素負荷值及 Cronbach α值彙整表	24
表4 4計劃行為理論各構面因素負荷值及 Cronbach α值彙整表	28
表4 5離職意圖因素負荷值及Cronbach α值彙整表	30
表4 6工作滿足之敘述性統分析	32
表4 7計劃行為理論之敘述性統計分析	33
表4 8離職意圖之敘述性統計分析	34
表4 9標準化因素負荷值彙整表	39
表4 10驗證假說彙整表	42
表4 11各潛在變數對離職意圖之影響彙整表	43
附表1性別對各變數之差異分析表	55
附表2婚姻狀況對各變數之差異分析表	56
附表3教育程度對各變數之差異分析表	57
附表4畢業科系對各變數之差異分析表	58
附表5工作職位對各變數之差異分析表	59
附表6年齡對各變數之差異分析	60
附表7工作年資對各變數之差異分析表	61
附表8工作資歷對各變數之差異分析表	62
附表9四大事務所對各變數之差異分析表	63

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