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Quality Management Mechanism, Job Satisfaction and Performance Audit

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  • Kuang-Hua Wang
  • Wun-Hong Su

Abstract

This paper extends the literature evaluating the relation between the quality management mechanism implementation of Taiwanese government audit and the job satisfaction of government auditors for the government auditors’ identification of the influential factors to improve performance audit. The questionnaire survey was employed in this study. A total of 613 questionnaires were sent and 535 valid responses were collected. The return rate is 87.28%. The empirical results demonstrate that most government auditors fulfill the governmental policies and are satisfied with the current job condition after the senior executives strive to establish the auditing quality management mechanism. The influential factors of performance audit enhancement for government auditors appear significance.

Suggested Citation

  • Kuang-Hua Wang & Wun-Hong Su, 2018. "Quality Management Mechanism, Job Satisfaction and Performance Audit," Accounting and Finance Research, Sciedu Press, vol. 7(1), pages 1-25, February.
    • Handle: RePEc:jfr:afr111:v:7:y:2018:i:1:p:25
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    References listed on IDEAS

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    1. Rick Stephan Hayes & Richard Baker, 2014. "A participant observation study of the resolution of audit engagement challenges in government tax compliance audits," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 11(4), pages 416-439, November.
    2. Veena L. Brown & Jodi L. Gissel & Daniel Gordon Neely, 2016. "Audit quality indicators: perceptions of junior-level auditors," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(8/9), pages 949-980, September.
    3. Ho-Young Lee & Hyun-Young Park, 2016. "Characteristics of the internal audit and external audit hours: evidence from S. Korea," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(6/7), pages 629-654, June.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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