審計人員是會計師事務所最重要的資源，且有經驗之審計人員扮演著審計經驗及知識傳承的角色，然我國大型會計師事務所一直存在審計人員流動率過高的問題。因此，本研究旨在探討大型會計師事務所有經驗之審計人員之離職傾向與其人格特質、時間管理、工作壓力之關係。
    本研究以我國四大會計師事務所資深審計人員為對象，採問卷調查法蒐集資料。研究結果發現審計人員之外控人格特質傾向對工作壓力有顯著正向影響，亦即越傾向外控人格特質者，知覺工作壓力越大。審計人員之時間管理能力對工作壓力則呈顯著負向影響，工作壓力進而對離職傾向呈顯著正向影響，即審計人員時間管理能力越佳，知覺工作壓力越小；知覺工作壓力越小，則離職傾向越低。

The auditors are the most valuable asset in CPA firms. The experienced auditors are important to impart their experience and knowledge to the inexperienced auditors, but the highly labor turnover rate of auditors is a serious problem in the big CPA firms in Taiwan. Therefore, the purpose of the research is to understand whether the experienced auditors’ personality trait, job stress, time management are related to their turnover intention in Taiwan Big Four CPA Firm.

This research applies questionnaire survey to collect data from the experienced auditors in the Big Four CPA firm. The findings suggested that the auditors’ personality trait have significant impacts on their job stress. The auditor who is more external locus of control perceives higher job stress. The auditors’ time management has significant negative impact on their job stress. The auditors’s job stress has significant positive impact on their turnover intention.

中文摘要	i
Abstract	ii
圖目錄	iv
表目錄	v
第一章	緒論	1
第一節	研究背景及動機	1
第二節	研究目的	3
第三節	研究流程	4
第二章	文獻探討	5
第一節	人格特質	5
第二節	工作壓力	8
第三節	時間管理	12
第四節	離職傾向	18
第五節	相關實證研究	21
第三章	研究方法	24
第一節	研究架構與假說	24
第二節	變數操作型定義與衡量	25
第三節	研究設計與對象	28
第四節	資料分析方法	29
第四章	證實結果與分析	33
第一節	問卷回收及基本資料分析	33
第二節	敘述性統計分析	34
第三節	差異分析	39
第四節	測量模式分析	50
第五節	結構模式分析	53
第五章	結論與建議	56
第一節	研究結論	56
第二節	管理意涵	57
第三節	研究限制及後續研究建議	59
參考文獻	61
中文部分	61
英文部分	63

附錄：研究問卷


圖目錄
圖1-3-1 研究流程圖 .................................................................................................... 4
圖2-2-1 Matteson 和 Ivancevich（1979）的工作壓力模式 ............................... 10
圖2-2-2 Robbins工作壓力模式 ............................................................................... 11
圖2-3-1 心理時間管理系統圖 .................................................................................. 14
圖2-3-2 時間管理的過程模式 .................................................................................. 15
圖2-4-1 Mobley 離職決策模式 ............................................................................... 19
圖2-4-2 Mobley（1978）簡化離職行為模式 ......................................................... 20
圖2-4-3 離職的因徑模式 .......................................................................................... 21
圖3-1-1 研究架構圖 .................................................................................................. 24
圖4-5-1 整體模式路徑圖 .......................................................................................... 54

表目錄
表4-1-1 基本資料分析 .............................................................................................. 33
表4-2-1 人格特質量表之敘述性統計表 .................................................................. 35
表4-2-2 工作壓力量表之敘述性統計表 .................................................................. 36
表4-2-3 時間管理構面之敘述性統計表 .................................................................. 38
表4-2-4 離職頃向量表之敘述性統計表 .................................................................. 39
表4-3-1 性別在人格特質、工作壓力、時間管理及離職傾向之差異性分析 ...... 40
表4-3-2 教育程度在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 40
表4-3-3 畢業科系在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 41
表4-3-4 會計師證照在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 42
表4-3-5 年齡層在人格特質、工作壓力、時間管理及離職傾向之差異性分析 .. 44
表4-3-6 職級別在人格特質、工作壓力、時間管理及離職傾向之差異性分析 .. 45
表4-3-7 年資在人格特質、工作壓力、時間管理及離職傾向之差異性分析 ...... 46
表4-3-8 婚姻狀況在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 47
表4-3-9 子女人數在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 48
表4-3-10 事務所別在人格特質、工作壓力、時間管理及離職傾向之差異性分析..................................................................................................................................... 49
表4-3-11 地區別在人格特質、工作壓力、時間管理及離職傾向之差異性分析 50表4-4-1 信效度分析表（N=438） ........................................................................... 51
表4-4-2 各變項區別效度分析表 .............................................................................. 52
表4-5-1 結構模式之整體配適度 .............................................................................. 53
表4-5-2 整體樣本路徑係數及研究結果彙總表 ...................................................... 55
表4-5-3 效果分析彙總表 .......................................................................................... 55

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