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題名:會計師事務所人力資本與經營績效分析
作者:林昭伶
作者(外文):Chao-Ling Lin
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
簡俱揚
學位類別:博士
出版日期:2008
主題關鍵詞:會計師事務所人力資本績效public accounting firmhuman capitalperformance
原始連結:連回原系統網址new window
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由於全球對會計專業規範的日益嚴苛,以及執業環境的惡化,會計師事務所如何在市場上占有一席之地,是一門值得深思的課題,尤其是會計師事務所特別依賴著以知識為基礎的人力資本來執行其審計服務,然而,有關於會計師事務所之經營績效為何,以及人力資本的優劣究竟在會計師事務所之經營績效上扮演何種角色,卻少見研究探討之。因此,本文採用資源基礎觀點並利用DEA,首先分析會計師事務所效率與規模報酬等經營績效,其次,進而探討人力資本的良莠是否會影響事務所之經營績效。
結果顯示,在效率分析下,大型會計師事務所樣本下之四大表現較優,且四大效率較佳之原因,並非源自於規模因素,而係四大管理者有較佳的資源運用能力,可使四大能用較少的要素投入,以提供與其他事務所相同之服務水準。小型事務所則以員工9人以上事務所表現較佳,惟與大型事務所情況不同,其效率較優的原因,並非管理者對資源的運用得當,反而來自於其有較佳的生產規模所致。
在規模報酬分析下,大型事務所中的四大,每一年多數均處於最適的生產規模中,非四大事務所則每年不一,惟從年度的趨勢來看,整體而言,非四大事務所有積極調整規模的現象。就小型事務所而言,無論任何年度,員工1~8人事務所大多處於規模報酬遞增,而員工9人以上事務所則多數於規模報酬遞減。
在tobit迴歸分析下,結果顯示,無論是大型或小型會計師事務所,若所內有愈多經驗豐厚之高階專業人力,愈能提昇其技術效率,而且若事務所平均訓練費付出愈多者,其技術效率亦愈能有所增加,惟無論是大型或小型會計師事務所,所內有愈多具高學歷的高階專業人力,均無法顯著增加其技術效率。
After Enron, due to regulatory environment, now more than ever, audit firms need to create, integrate, share and use knowledge about their client’s control activities and corporate governance. Therefore, human capital can be expected to play a key role in the explanation of audit firm success and failure. However, no previous study has looked at the effects of human capital on audit firm performance (technical efficiency). Hence, first, this paper analyses the performance (efficiency and returns to scale) of audit firms, and next, from the view of resource-based, investigates the association between human capital embodied in top managers and technical efficiency of the firm.
For large audit firms of efficiency analysis, on average, operating performance (technical efficiency and pure technical efficiency) in Big 4 auditors is significantly higher than in the non-Big 4. However, for small audit firms, operating performance (technical efficiency and scale efficiency) in audit firms with employees over 8 is significantly higher than in audit firms with employees between 1~8.
For large audit of returns to scale, results show that most of Big 4 auditors exist constant returns to scale. Most of non-Big 4 firms experience decreasing returns to scale in 2001, increasing returns to scale in 2002, and constant returns in 2003. For small audit firms, most of firms with employees between 1~8 experience increasing returns to scale. However, most of firms with employees over 8 exist decreasing returns to scale during the sampling period of 2001~2003.
Regarding the results of Tobit regression analysis, for both large and small public audit firms, the greater ratio of top managers with advanced academic degree, the higher the technical efficiency of an audit firm will be. The more training expenditure per professional, the higher the technical efficiency of an audit firm will be. Finally, audit firms with more rich experience top managers did not improve their technical efficiency, on average.
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