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題名:會計師事務所人力資源品質與規模對其經營績效的影響
作者:鄭育書
作者(外文):Yu-shu Cheng
校院名稱: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
陳育成
學位類別:博士
出版日期:2009
主題關鍵詞:審計品質事務所規模經營績效會計師事務所Auditor SizeAuditor QualityPerformancePublic Accounting Firm
原始連結:連回原系統網址new window
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  • 點閱點閱:62
本研究從事務所的觀點,運用路徑分析探討我國會計師事務所規模、審計品質與經營績效之間的關聯性。實證資料來自我國行政院金融監督管理委員會1989年至2006年的「會計師事務所服務業調查報告」。實證結果顯示,「擴大規模」與「提升審計品質」是事務所績效創造的最佳策略。在會計師業經營環境日益艱困之際,本文的研究結果具有重要的政策及管理意函。
Recent allegations of accounting fraud, such as in Enron and WorldCom, have triggered a closer examination of the topic of auditor quality. From the perspective of the public accounting firm, this study provides a conceptual framework to identify the association among auditor size, auditor quality and performance. This study aims to investigate if auditor size affects firm’s performance both directly and indirectly through auditor quality and if the extent of association varies between accounting firms. Empirical results confirm the overall auditor size to firm’s performance relation falls into two components: a direct effect of auditor size and an indirect effect of auditor quality. Further, this study finds the marginal contributions of auditor size and auditor quality on firm’s performance for public company audit market firms are significantly higher than for non-public company audit market firms. Apart from providing some new evidence in the important area of auditor quality, this study also reveals interesting implications for managers and policy makers.
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