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題名：人力資本與知識外溢效果：以臺灣會計師事務所為例
書刊名：中山管理評論
作者：楊忠城 引用關係／蔡宗益／傅鍾仁 引用關係
作者(外文)：Yang, Chung-cheng／Tsai, Tsung-yi／Fu, Chung-jen
出版日期：2010
卷期：18:1
頁次：頁251-279
主題關鍵詞：審計服務；非審計服務；人力資本；知識外溢；公共財；Audit services；Nonaudit services；Human capital；Knowledge spillover；Public goods
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(4) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:53
  • 點閱點閱:111
本文由會計師事務所從業知識具公共財性質之角度切入，建立會計師產業生產函數，來探討審計與非審計服務的知識外溢效果；並利用「會計師事務所服務業調查報告」資料庫2001年至2005年之定組追蹤資料進行分析。實證結果顯示：高階專業人才的顯隱性人力資本良莠會影響會計師事務所提供專業服務品質的能力。審計與非審計服務對會計師事務所整體營收成長的直接效果趨緩或為負成長，而藉由經驗隱性人力資本產生知識外溢效果，無償的用於非審計與審計服務上，將能提升從業員工所具備的專業技能、經驗與知識，增進生產力，提升會計師事務所的經營績效。
期刊論文
1.Harris, Dawn、Helfat, Constance(1997)。Specificity of CEO Human Capital and Compensation。Strategic Management Journal，18(11)，895-920。  new window
2.楊忠城、蔡宗益(2008)。取消酬金下限與人力資本：台灣審計市場實證分析。公平交易季刊，16(3)，107-128。new window  延伸查詢new window
3.D'Aveni, R. A.、Kesner, I. F.(1993)。Top Managerial Prestige, Power and Tender Offer Response: A Study of Elite Social Networks and Target Firm Cooperation During Takeovers。Organization Science，4(2)，123-151。  new window
4.Yardley, James A.、Kaufman, N. Leroy、Cairney, Timothy D.、Albrecht, W. David(1992)。Supplier Behavior in the Audit Market。Journal of Accounting Literature，11(1)，51-181。  new window
5.林嬋娟、王泓達(20041000)。大型會計師事務所合併之影響--整合資源與優勢 市場高度集中化。會計研究月刊，227，98-108。  延伸查詢new window
6.張仲岳、曹美娟(20051100)。臺灣上市公司審計公費之決定因素。當代會計，6(2)，125-152。new window  延伸查詢new window
7.Romer, P. M.(1986)。Increasing Return and Long Run Growth。Journal of Political Economy，94(5)，1002-1037。  new window
8.Ruddock, C., Taylor, S. J.,、Taylor, S. L.(2006)。Non-audit services and earnings conservatism: Is auditor independence impaired?。Contemporary Accounting Research，23 (3)，701-746。  new window
9.O'keefe, T. B.、Simunic, D. A.、Stein, M. T.(1994)。The Production of Audit Services: Evidence from a Major Public Accounting Firm。Journal of Accounting Research，32(2)，241-261。  new window
10.Ashbaugh, H.、LaFond, R.、Mayhew, B. W.(2003)。Do non-audit services compromise auditor independence? Further evidence。The Accounting Review，78(3)，611-639。  new window
11.Bell, Timothy B.、Landsman, Wayne R.、Shackelford, Douglas A.(2001)。Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence。Journal of Accounting Research，39(1)，35-43。  new window
12.DeBerg, C.、Kaplan, L.、Pany, K.(1991)。An Examination of Some Relationships between Non-Audit Services and Auditor Change。Accounting Horizon，5，17-28。  new window
13.Simon, D.(1985)。The Audit Service Market: Additional Empirical Evidence。Auditing: A Journal of Practice and Theory，5，71-78。  new window
14.Dopuch, N.、King, R. R.、Schwartz, R.(2003)。Independence in appearance and in fact: An empirical investigation。Contemporary Accounting Research，20(1)，79-114。  new window
15.Pisano, G. P.(1994)。Knowledge, integration, and the locus of learning: An empirical analysis of process development。Strategic Management Journal，15(S1)，85-100。  new window
16.Pennings, Johannes M.、Lee, Kyungmook、Van Witteloostuijn, Arjen(1998)。Human capital, social capital, and firm dissolution。Academy of Management Journal，41(4)，425-440。  new window
17.Abdel-khalik, A. R.(1990)。The Jointness of Audit Fees and Demand for MAS: A Self-selection Analysis。Contemporary Accounting Research，6，295-322。  new window
18.Firth, M.(1997)。The Provision of Nonaudit Services by Accounting Firms to their Audit Clients。Contemporary Accounting Research，14(2)，1-21。  new window
19.Frankel, R. M.、Johnson, M. F.、Nelson, K. K.(2002)。The Relation between Auditors' Fees for Non-audit Services and Earnings Quality。The Accounting Review，77(1)，71-105。  new window
20.李建然、許書偉、陳政芳(20030700)。非審計服務與異常應計數之關聯性研究。會計評論，37，1-30。new window  延伸查詢new window
21.莊蕎安(20080100)。會計師事務所的經營與挑戰。會計研究月刊，266，60-64。  延伸查詢new window
22.Reynolds, J. K.、Francis, J. R.、Deis, D.、Francis, J.(2004)。Professional service fees and auditor objectivity。Auditing: A Journal of Practice & Theory，23(1)，29-52。  new window
23.Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review，78(4)，931-955。  new window
24.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
25.張寶光、楊忠城、陳燕錫(20040500)。我國會計師事務所人力資源替代性之演變--以合夥型會計師事務所為例。當代會計，5(1)，1-24。new window  延伸查詢new window
26.Guthrie, J. P.(2001)。High-involvement work practices, turnover, and productivity: Evidence from New Zealand。Academy of Management Journal，44(1)，180-190。  new window
27.Whisenant, S.、Raghunandan, K.、Sankaraguruswamy, S.(2003)。Evidence on the joint determination of audit and non-audit fees。Journal of Accounting Research，41(4)，721-744。  new window
28.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
29.Lane, P. J.、Lubatkin, M.(1998)。Relative Absorptive Capacity and Interorganization Learning。Strategic Management Journal，19(5)，461-477。  new window
30.Hitt, M. A.、Bierman, L.、Shimizu, K.、Kochhar, R.(2001)。Direct and moderating effects of human capital on strategy and performance in professional service firms: A resource-based perspective。Academy of Management Journal，44(1)，13-28。  new window
31.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research，22(2)，679-702。  new window
32.Snell, Scott A.、Dean, James W. Jr.(1992)。Integrated manufacturing and human resource management: A human capital perspective。Academy of Management Journal，35(3)，467-504。  new window
33.Bröcheler, Vera、Maijoor, Steven、Van Witteloostuijn, Arjen(2004)。Auditor human capital and audit firm survival: The Dutch audit industry in 1930-1992。Accounting, Organizations and Society，29(7)，627-646。  new window
34.Lucas, Robert E. Jr.(1988)。On the Mechanics of Economic Development。Journal of Monetary Economics，22(1)，3-42。  new window
35.莊奕琦、李鈞元(20030300)。如何衡量人力資本--理論與臺灣實證。經濟論文叢刊，31(1)，51-85。new window  延伸查詢new window
36.Banker, R. D.、Chang, H.、Cunningham, R.(2003)。The public accounting industry production function。Journal of Accounting and Economics，35(2)，255-281。  new window
37.Barkess, L. and Simnett, R.,(1994)。“The Provision of Other Service by Auditors: Independence and Pricing Issues,”。Accounting and Business Research，vol. 24,no. 4，99-108。  new window
38.Bartlett, R. W.,(1993)。“A Scale of Perceived Independence: New Evidence on an Old Concept,”。Accounting Auditing & Accountability Journal，vol. 6,no. 2，52-67。  new window
39.Beck, P. J.、Frecka, T. J.、Solomon, I.(1988)。An Empirical Analysis of the Relationship between MAS Involvement and Auditor Tenure: Implications for Auditor Independence。Journal of Accounting Literature，7，65-84。  new window
40.Davis, R., Ricchiute, N., and Trompeter, G.,(1993)。“Audit Effort, Audit Fees, and the Provision of Nonaudit Services to Audit Clients,”。The Accounting Review，vol. 68,no. 1，135-150。  new window
41.Ezzamel, M., Gwilliam, D. R., and Holland, K. M.,(1996)。“Some Empirical Evidence from Publicly Quoted UK Companies on the Relationship Between the Pricing of Audit and Non-audit Services,”。Accounting and Business Research，vol. 27,no. 1，3-16。  new window
42.Firth, M. A.,(2002)。“Auditor-provided Consultancy Service and their Association with Audit Fee and Audit Opinion,”。Journal of Business Finance & Accounting，vol. 29,no. 5-6，661-693。  new window
43.Khurana, I. K. and Raman, K. K.,(2006)。“Does Investors Care About the Auditor's Economic Dependence on the Client,”。Contemporary Accounting Research，vol. 23,no. 4，977-1016。  new window
44.Lowe, D. J. and Pany, K.,(1996)。“An Examination of the Effects of Type of Engagement, Materiality and Structure on CPA Consulting Engagements with Audit Clients,”。Accounting Horizons，vol. 10,no. 4，32-51。  new window
45.Parkash, M. and Venable, C.,(1993)。“Auditee Incentives for Auditor Independence: The Case of Non-audit Services,”。The Accounting Review，vol. 68,no. 1，113-133。  new window
46.Turpen, R. A.(1990)。Differential Pricing on Auditors' Initial Engagement: Further Evidence。Auditing: A Journal of Practice and Theory，9(2)，60-76。  new window
47.Wines, G.,(1994)。“Auditor Independence, Audit Qualifications and the Provision of Non-audit Service: A Note,”。Accounting and Finance，vol. 34,no. 1，75-86。  new window
學位論文
1.林昭伶(2008)。會計師事務所人力資本與經營績效分析-資源基礎觀點，雲林。  延伸查詢new window
2.洪啟倫(2005)。非審計服務與盈餘管理及市場報酬之實證研究，桃園。  延伸查詢new window
3.黃怡千(2006)。非審計服務對會計師獨立性之研究：門檻制公費揭露，台北市。  延伸查詢new window
4.黃雨頎(2004)。審計公費與非審計公費之決定性因素及其交互影響，台北市。  延伸查詢new window
圖書
1.Hicks, John R.(1946)。Value and Capital。Oxford University Press。  new window
2.Pitt, L. and Birenbaum, B.,(1997)。Serving the Public Interest: A New Concept Framework for Audit Impendence。Serving the Public Interest: A New Concept Framework for Audit Impendence。New York, NY：NY American Institute of Certified Public Accountants。  new window
3.Maister, D. H.(1993)。Managing the Professional Service Firm。New York, NY：Free Press。  new window
4.Elder, R. J., Beasley, M. S., and Arens, A. V.,(2008)。Auditing and Assurance Services: An Integrated Approach, 11th。Upper Saddle River, NJ：Prentice-Hall。  new window
5.Arruñada, B.(1999)。The Economics of Audit Quality: Private Incentives and the Regulation of Audit and Non-audit Services。Norwell, MA：Kluwer Academic Publishers。  new window
6.Hicks, J. R.(1932)。The Theory of Wages。Macmillan。  new window
7.Polanyi, Michael(1967)。The Tacit Dimension。New York：M. E. Sharp Inc.。  new window
8.Brooking, A.(1996)。Intellectual capital: Core asset for the third millennium enterprise。International Thomson Business Press。  new window
9.Barro, R. J. and Sala-i-Martin, X.,(1995)。Economy Growth。New York:。  new window
10.Harrod, R. F.,(1942)。Towards a Dynamic Economics: Some Recent Development of Economic Theory and their Application to Policy。London:。  new window
圖書論文
1.Solow, Robert M.(1969)。Investment and Technical Change。Mathematical Method in the Social Sciences。Palo Alto, CA：Stanford University Press。  new window
 
 
 
 
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