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題名:資源基礎觀點或節稅效果觀點?以中小型會計師事務所另設管理顧問公司為例
作者:黃媺婷 引用關係
作者(外文):Mei-Ting Huang
校院名稱:國立雲林科技大學
系所名稱:管理研究所博士班
指導教授:陳燕錫
學位類別:博士
出版日期:2013
主題關鍵詞:多角化策略資源基礎觀點節稅效果觀點管理顧問公司resource-based viewconsultingtax saving view
原始連結:連回原系統網址new window
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近年來,企業全球化競爭引發的管理顧問之需求,促使會計師事務所積極地拓展管理顧問等非審計業務,其採取的經營方式就是進行多角化策略。因此,本研究係以資源基礎觀點與節稅效果觀點,探討會計師事務所另設管理顧問公司之目的。資料來源取自於1989年至2009年行政院金融監督管理委員會之「會計師事務所服務業調查報告」資料庫,並依照不同市場區隔將事務所分成大型、中型與小型等三類樣本進行分析。
實證結果顯示,大型事務所設立管理顧問公司,對經營績效、審計業務收入與會計師個人綜合所得稅率皆呈正相關,但對非審計業務收入則無顯著效果,其設立之目的符合資源基礎觀點。就中型事務所方面,其結果皆不顯著。但在小型事務所方面,對經營績效、非審計業務收入及會計師個人綜合所得稅率皆呈現負相關,而對審計業務收入則無明顯效果存在,故設立之目的符合節稅效果觀點。
Recently, internationalization drives enterprises to pursue business consulting services. Accordingly, audit firms aggressively enter the management advisory services (MAS) market by establishing consulting firms to diversify their businesses. What are purposes of establishing consulting firms? Two competeting theorie are proposed: the resource-based view and tax saving perspective. To answer the questions motivate this paper. Audit firms are divided into large, medium and small-sized firms in terms of market segmentation.
Empirical data are obtained from the 1989-2009 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan. Main results are as follows. For large-sized audit firms, operating performance positively relates to both audit services and individual income tax rates, but associate with non-audit services insignificantly. This indicates that the purposes of establishing consulting firms by large-sized audit firms are consistent with the resource-based view. Medium-sized audit firms have mixed results, insignificant associations between operating performance and research variables. Finally, the relations between operating performance and non-audit services and individual income tax rates are negative significantly in the small-sized audit firms. However, audit services positively but insignificantly relate to operating performance. The results represent that the purposes of establishing consulting firms by small-sized audit firms are consistent with the tax saving perspective.
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