臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：管理顧問與會計師事務所策略聯盟之績效探討--資源基礎理論觀點
書刊名：管理與系統
作者：陳燕錫 引用關係／李家琪
作者(外文)：Chen, Yahn-shir／Lee, Chia-chi
出版日期：2006
卷期：13:4
頁次：頁499-522
主題關鍵詞：資源基礎理論；管理顧問服務；策略聯盟；管理顧問公司；會計師事務所；Resource-based theory；Business consulting service；Strategic alliance；Consulting firm；Public accounting firms
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(8) 博士論文(2) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:33
  • 點閱點閱:60
近年來，傳統審計市場競爭劇烈，加上企業國際化而衍伸出對管理顧問服務之需求，會計師事務所乃極力拓展管理顧問等非審計服務，其所採取的管理機制之一就是進行策略聯盟。因此，本研究係以資源基礎理論，探討管理顧問服務對會計師事務所策略聯盟之影響，實證資料來自我國財政部統計處民國87年至92年的「會計師事務所服務業調查報告」。實證結果顯示，有策略聯盟之會計師事務所其經營績效比無策略聯盟者來的好；而且整個策略聯盟的經營績效也優於事務所本身的績效。有策略聯盟會計師事務所本身，其非審計服務收入與經營績效呈正相關，而整個策略聯盟之非審計服務收入亦與整個策略聯盟之經營績效呈正相關。值此會計師業經營艱困時刻，本研究結果可以提供給會計師業的經營者一項決策時有用的參考依據。
Recently, traditional audit market became increasingly competitive. In addition, business internationalization drives enterprises to pursue business consulting service. Accordingly, public accounting firms aggressively enter the business consulting service market through strategic alliances, an inter-organizational collaboration of public accounting firms and consulting firms. Based on the resource-based theory, this paper investigates the effect of business consulting service (part of the non-audit service) on the performance of strategic alliances. Empirical data are obtained from the Census Report of Public Accounting Firms in Taiwan during 1998-2003. Main findings are as follows. First, performance of the accounting firms with strategic alliances is better than that of accounting firms without strategic alliances. Performance of the whole strategic alliances is also better than that of accounting firms alone. Furthermore, for accounting firms alone and for the whole strategic alliances, the relationship between non-audit service and performance is positive. Evidences of this study are expected to provide useful information for the owners of public accounting firms in their operating decision-making.
期刊論文
1.Simon, D. T.(1985)。The audit services market: Additional empirical evidence。Auditing: A Journal of Practice and Theory，5(1)，71-78。  new window
2.Palmrose, Z. V.(1988)。Public accounting firms and the acquisition of nonaudit services by public and closely-held companies。Auditing: A Journal of Practice & Theory，8(1)，63-85。  new window
3.沈維民(20020900)。策略聯盟與管理：以會計師事務所的管理諮詢服務與例。中山管理評論，10(3)，421-444。new window  延伸查詢new window
4.Chen, Anlin、Chen, Roger C. Y.、Lee, Wenchih C.(20020700)。The Effect of Passing Rate of CPA Examination on the Industrial Structure of Accounting Firms in Taiwan。Pan-Pacific Management Review，5(2)，155-170。new window  new window
5.Schmidt, F. L.、Hunter, J. E.、Outerbridge, A. N.(1986)。Impact of Job Experience and Ability on Job Knowledge, Work Sample Performance, and Supervisory Ratings of Job Performance。Journal of Applied Psychology，71(3)，432-439。  new window
6.Wilson, T. E. Jr.、Grimlund, R. A.(1990)。An examination of the importance of an auditor's reputation。Auditing: A Journal of Practice and Theory，9(2)，43-59。  new window
7.王泰昌、劉嘉雯(20020300)。會計師考試錄取人數改變數對審計市場影響之實證研究。中山管理評論，10(1)，93-126。new window  延伸查詢new window
8.Creter, C.、Summey, D.(2003)。Training for peak performance。Pharmaceutical Executive，23(5)，70-73。  new window
9.Cheng, T. W.、Wang, K. L.、Weng, C. C.(2000)。A Study of Technical Efficiencies of CPA Firms in Taiwan。Review of Pacific Basin Financial Markets and Policies，3(1)，27-44。  new window
10.Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review，78(4)，931-955。  new window
11.Kellogg, Robert L.(1984)。Accounting activities, securities prices, and class action lawsuits。Journal of Accounting and Economics，6(3)，185-204。  new window
12.Harrigan, K.(1988)。Joint Ventures and Competitive Strategy。Strategic Management Journal，9(2)，141-158。  new window
13.Reynolds, J. Kenneth、Francis, Jere R.(2000)。Does size matter? The influence of large clients on office-level auditor reporting decisions。Journal of Accounting and Economics，30(3)，375-400。  new window
14.Yilmaz, M. R.、Chatterjee, S.(2003)。owners' goals in Major League Baseball: A view through data。Journal of Managerial Issues，15(2)，243-255。  new window
15.Stice, J. D.(1991)。Using Financial and Market Information to Identify Pre-Engagement Factors Associated with Lawsuits Against Auditors。The Accounting Review，66(3)，516-533。  new window
16.Sharma, D. S.、Sidhu, J.(2001)。Professionalism vs. Commercialism: The association between non-audit services (NAS) and audit independence。Journal of Business Financial and Accounting，28(5/6)，595-629。  new window
17.Russell, J. S.、Terborg, J. R.、Powers, M. L.(1985)。Organizational performance and organizational level training and support。Personnel Psychology，38(4)，849-863。  new window
18.Parkash, M.、Venable, C.(1993)。Auditee incentive for auditor independence: The case of nonaudit services。The Accounting Review，68，113-133。  new window
19.Nafukho, F. M.、Hinton, B. E.(2003)。Determining the relationship between drivers' level of education, training, working conditions, and job performance in Kenya。Human Resource Development Quarterly，14(3)，265-283。  new window
20.Magee, Robert P.、Tseng, Mei-Chiun(1990)。Audit Pricing and Independence。The Accounting Review，65(2)，315-336。  new window
21.Firth, M.(1997)。The provision of non-audit services by accounting firms to their audit clients。Contemporary Accounting Research，14(2)，1-21。  new window
22.Devlin, G.、Bleackley, M.(1988)。Strategic alliance: Guidelines for success。Long Range Planning，21(5)，18-23。  new window
23.DeFond, M. L.、Raghunandan, K.、Subramanyam, K. R.(2002)。Do Nonaudit Service Fee Impair Auditor Independence? Evidence from Going Concern Audit Opinions。Journal of Accounting Research，40(4)，1247-1274。  new window
24.Bonner, S. E.、Young, S. M.、Palmrose, Z. V.(1998)。Fraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases。The Accounting Review，73(4)，503-532。  new window
25.Beck, P. J.、Frecka, T. J.、Solomon, I.(1988)。A Model of the Market for MAS and Audit Services: Knowledge Spillovers and Auditor-auditee Bonding。Journal of Accounting Literature，7(1)，50-64。  new window
26.張重昭、林嬋娟(20001200)。會計師事務所之專業形象研究。臺大管理論叢，11(1)，35-71。new window  延伸查詢new window
27.林蓬榮(20000800)。產業對會計師事務所滿意度調查。實用稅務，308，29-37。  延伸查詢new window
28.汪欣寧(19990800)。會計專業企業最愛--會計師所滿意度評鑑：產業篇。實用稅務，296，22-29。  延伸查詢new window
29.Palmrose, Zoe-Vonna(1986)。The Effect of Nonaudit Services on the Pricing of Audit Services: Further Evidence。Journal of Accounting Research，24(2)，405-411。  new window
30.Turpen, R. A.(1990)。Differential pricing on auditors' initial engagements: Further evidence。Auditing: A Journal of Practice and Theory，9(2)，60-76。  new window
31.Dopuch, N.、Holthausen, R. W.、Leftwich, R. W.(1987)。Predicting audit qualifications with financial and market variables。The Accounting Review，62(3)，431-454。  new window
32.Hall, R.(1992)。The Strategic Analysis of Intangible Resources。Strategic Management Journal，13(2)，135-144。  new window
33.White, H.(1980)。A Heteroskdeasticity-Consistent Covariance Matrix Estimator and Direct Test for Heteroskdeasticity。Econometrica，48，817-838。  new window
34.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research，22(2)，679-702。  new window
35.Ashbaugh, Hollis、LaFond, Ryan、Mayhew, Brian W.(2003)。Do nonaudit services compromise auditor independence? Further evidence。The Accounting Review，78(3)，611-639。  new window
36.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
37.Warfield, Terry D.、Wild, John J.、Wild, Kenneth L.(1995)。Managerial ownership, accounting choices, and informativeness of earnings。Journal of Accounting and Economics，20(1)，61-91。  new window
38.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。  new window
39.Delaney, John T.、Huselid, Mark A.(1996)。The impact of human resource management practices on perceptions of organizational performance。Academy of Management Journal，39(4)，949-969。  new window
40.Frankel, Richard M.、Johnson, Marilyn F.、Nelson, Karen K.(2002)。The Relation Between Auditors' Fees for Nonaudit Services and Earnings Management。The Accounting Review，77(S1)，71-105。  new window
41.Grant, Robert M.(1991)。The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation。California Management Review，33(3)，114-135。  new window
42.李文智、侍台誠、蔡彥卿(20030600)。會計師錄取率提高對臺灣地區審計市場成本結構與規模經濟之影響。中山管理評論，11(2)，367-389。new window  延伸查詢new window
43.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
44.Lys, T.、Watts, R.(1994)。Lawsuits against auditors。Journal of Accounting Research，32，65-93。  new window
學位論文
1.彭尚武(2003)。恩隆事件後會計師事務所非審計服務供需相關之研究(碩士論文)。雲林科技大學。  延伸查詢new window
2.蔡慧玲(1998)。企業對會計師事務所非審計服務需求之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
3.賴春田(2000)。會計師的業務、責任及會計師事務所組織之演變(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Securities and Exchange Commission(1978)。Accounting Series Release No.250: Disclosure of Relationship with Independent Public Accountant。Washington, D.C.：U.S. Government Printing Office。  new window
2.財政部統計處(2003)。中華民國台灣地區會計師事務所服務業調查報告。  延伸查詢new window
3.Chiang, Alpha C.(1984)。Fundamental Methods of Mathematical Economics。New York。  new window
4.Barney, Jay B.(1997)。Gaining and Sustaining Competitive Advantage。Addison-Wesley Publishing Company。  new window
其他
1.(20030407)。零費率。  延伸查詢new window
2.(19980514)。公會：刪除酬金標準下限惡性競爭將加劇。  延伸查詢new window
圖書論文
1.Harrigan, K. R.(1988)。Strategy Alliances and Partner asymmetries。Cooperative Strategies in International Business。Lexington：D.C. Health and Company。  new window
2.Porter, M. E.、Fuller, M. B.(1986)。Coalitions and Global Strategy。Competitive in Global Industries。Boston, MA：Harvard Business School Press。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
無相關點閱
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：907（臺灣：899，外國：8） ／ 本年度總使用人次：1695817 ／ 訪客人次（自102年09月）：67514071
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上