The Research On Motivation Of Audit Staff In International Accounting Firms

Due to business networks throughout the world, various countries and regions withtheir social status and cultural differences, especially as the auditors of theknowledge-based employees have special expectations and needs, the internationalaccounting firms’ incentive system is increasingly unable to meet the demand of this stageauditors incentives.Audit staffs have their own unique behavioral characteristics and they have moreoptions of occupation and discretion of the work. By the pursuit of lifetime employmenttheir jobs, they turned to the pursuit of lifelong employability, and by the increasedmobility of work experience to increase in value. By the interview and questionnairesurvey, the author found that the audit staff was dissatisfied with the present motivationsystems for its unfair terms and lacking of focalization. And the audit staff has their ownexpectations with their work and future direction of the motivation. All of these provide thebase of my paper.So far, the academic circle has made some achievements and such achievements havebeen applied to practice. However, the administrative should find problems from thecompany’s management. By doing a research of ordinary auditors’ demand factors and theactual situation how the company to meet their needs, they can in-depth understand theproblems of the company’s incentive system and take effective measures to improve.In this thesis based on the basic characteristics of the international accounting firms,with use of equity theory, expectancy theory, and team motivation theory, and comparativeanalysis of the status of the incentive systems of ordinary auditors and audit the projectteam of the four of biggest international accounting firms, using case studies, survey andliterature research, the author improve the incentives of the international accounting firmof ordinary auditors and the audit of the project team. Then, for the case of R CertifiedPublic Accountants, the author analyzes the advantages and disadvantages of the incentivesand proposes incentive measures. Finally, the author analyzes the domestic accountingfirms’ incentive systems and proposes the significance of the incentive problems of theinternational accounting firms.This thesis’ innovation is reflected in: Applying motivation theory in the field ofcommon international accounting firm to general auditors and submit a detailed incentiveprogram; extending the incentives of the auditors from the individual to the audit team and proposing the audit staff team motivation.In this thesis there is an extension of the incentive problems of general audit staff tothe audit team. The author uses team motivation theory to improve team cohesion andpromotes the comprehensive development of the international accounting firm. At the sametime, it has great significance to improve the incentive effect on the domestic accountantsfirms.