How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of Passion
Most prior studies found that job well-being and job performance are in a linear relationship. Audit firms are a type of highly professional organization. Based on the affective events theory, this study argues that job well-being can accelerate the improvement of audit performance thus forming a cu...
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| Format: | Article |
| Language: | English |
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MDPI AG
2025-01-01
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| Series: | Behavioral Sciences |
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| Online Access: | https://www.mdpi.com/2076-328X/15/1/42 |
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| author | Kuo-Chih Cheng Yuan-Sheng Lin Tung-Chin Yang Tsung-Fu Chuang Hsiu-Mei Lai Lan-Hui Lin Shao-Hsi Chung |
| author_facet | Kuo-Chih Cheng Yuan-Sheng Lin Tung-Chin Yang Tsung-Fu Chuang Hsiu-Mei Lai Lan-Hui Lin Shao-Hsi Chung |
| author_sort | Kuo-Chih Cheng |
| collection | DOAJ |
| description | Most prior studies found that job well-being and job performance are in a linear relationship. Audit firms are a type of highly professional organization. Based on the affective events theory, this study argues that job well-being can accelerate the improvement of audit performance thus forming a curvilinear relationship. Additionally, auditing is a job that demands highly professional skills and responsibility. This study argues that an auditor’s passion for work can strengthen the relationship between job well-being and audit performance. The study employed a quantitative survey approach, collecting data from 178 auditors who are in a position of in-charge, deputy manager, and manager in the Big Four CPA firms in Taiwan. The empirical evidence confirmed that job well-being and audit performance are in a curvilinear relationship. In addition, the effect of job well-being on audit performance is greater in the presence of high passion and will diminish when the passion is low. According to the research results, the managerial implications for audit firms are provided. |
| format | Article |
| id | doaj-art-184e5f6872774f42b85fd6e596e3bd72 |
| institution | Kabale University |
| issn | 2076-328X |
| language | English |
| publishDate | 2025-01-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Behavioral Sciences |
| spelling | doaj-art-184e5f6872774f42b85fd6e596e3bd722025-01-24T13:22:42ZengMDPI AGBehavioral Sciences2076-328X2025-01-011514210.3390/bs15010042How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of PassionKuo-Chih Cheng0Yuan-Sheng Lin1Tung-Chin Yang2Tsung-Fu Chuang3Hsiu-Mei Lai4Lan-Hui Lin5Shao-Hsi Chung6Department of Accounting, National Changhua University of Education, Changhua City 500, TaiwanDepartment of Finance, National Changhua University of Education, Changhua City 500, TaiwanDepartment of Finance, National Changhua University of Education, Changhua City 500, TaiwanDepartment of Finance, National Changhua University of Education, Changhua City 500, TaiwanDepartment of Finance, National Changhua University of Education, Changhua City 500, TaiwanDepartment of Accounting, National Changhua University of Education, Changhua City 500, TaiwanDepartment of Business Administration, Meiho University, Pingtung County 912, TaiwanMost prior studies found that job well-being and job performance are in a linear relationship. Audit firms are a type of highly professional organization. Based on the affective events theory, this study argues that job well-being can accelerate the improvement of audit performance thus forming a curvilinear relationship. Additionally, auditing is a job that demands highly professional skills and responsibility. This study argues that an auditor’s passion for work can strengthen the relationship between job well-being and audit performance. The study employed a quantitative survey approach, collecting data from 178 auditors who are in a position of in-charge, deputy manager, and manager in the Big Four CPA firms in Taiwan. The empirical evidence confirmed that job well-being and audit performance are in a curvilinear relationship. In addition, the effect of job well-being on audit performance is greater in the presence of high passion and will diminish when the passion is low. According to the research results, the managerial implications for audit firms are provided.https://www.mdpi.com/2076-328X/15/1/42job well-beingaudit performancepassionaffective events theoryCPA firm |
| spellingShingle | Kuo-Chih Cheng Yuan-Sheng Lin Tung-Chin Yang Tsung-Fu Chuang Hsiu-Mei Lai Lan-Hui Lin Shao-Hsi Chung How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of Passion Behavioral Sciences job well-being audit performance passion affective events theory CPA firm |
| title | How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of Passion |
| title_full | How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of Passion |
| title_fullStr | How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of Passion |
| title_full_unstemmed | How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of Passion |
| title_short | How Does Job Well-Being Optimize Audit Performance? The Moderating Effect of Passion |
| title_sort | how does job well being optimize audit performance the moderating effect of passion |
| topic | job well-being audit performance passion affective events theory CPA firm |
| url | https://www.mdpi.com/2076-328X/15/1/42 |
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