An Empirical Study Of Auditor Loyalty And Its Influencing Factors Based On Achievement Motivation Theory

With the development of international trade,the certification agency replaces the producers and consumers to confirm and evaluate the technical requirements of the production companies and trading companies or the products they produce and sell.The rapid development of China's certification market has led to fierce market competition for certification service companies at home and abroad.These competitions seem to be competition for soft power such as professional technology or brand an so on,While in the final analysis,it is to review the competition of professionals.The auditor is the frontline staff of the certification agency,which not only represents the external image of the certification agency,but also affects the authenticity of the audit results and the authority of the certification agency.For certification agencies,how to improve the loyalty of auditors is very meaningful for increasing corporate profits,improving brand efficiency,and developing the foreground of certification agencies.This paper summarizes and summarizes the relevant theories of achievement motivation and loyalty and the existing research results,analyzes the influencing factors of the loyalty of auditors based on the achievement motivation theory,and then establishes the causality model and proposes relevant hypotheses.A questionnaire was prepared and the scale was revised through testing to form a formal questionnaire.Then the reliability and validity of the sample questionnaire data were tested.After the completion of the common method deviation test,SPSS software was used to analyze the 152 valid questionnaires after the project,analysis of variance and regression analysis.Based on the analyzed data,the hypothesis is proved,and based on the results of the empirical analysis,the relevant implications for the improvement of auditor loyalty are obtained.The research conclusions show that the auditor's personal ability has a positive impact on the auditor's loyalty through the employment motivation.The employment motivation plays a mediating role between the auditor's personal ability and the auditor's loyalty;The working conditions provided by the company regulate the positive impact of individual ability on loyalty;Compensation has a positive impact on auditor loyalty;Corporate culture has a positive impact on auditor loyalty.Through the application of the theory of achievement motivation,this study analyzes the factors affecting the loyalty of auditors.Guide the certification agency to consciously cultivate the auditor's sense of job satisfaction.Propose an improved strategy to increase loyalty.It is hoped that through the reform of the incentive mechanism,it will achieve the purpose of attracting talents,retaining talents,improving the enthusiasm of auditors,and improving the management efficiency and competitiveness of certification agencies.