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：會計師事務所與管理顧問公司聯盟之經營績效探討
書刊名：會計評論
作者：陳燕錫 引用關係／陳瓊燕 引用關係
作者(外文)：Chen, Yahn-shir／Chen, Chiung-yen
出版日期：2014
卷期：59
頁次：頁73-105
主題關鍵詞：會計師事務所；管顧公司；聯盟；績效；Audit firms；Consulting firms；Alliance；Performance
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(5) 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:5
  • 共同引用共同引用:111
  • 點閱點閱:63
本研究探討會計師事務所採取聯盟方式提供管理顧問業務對經營績效之影響。先將會計師事務區分為全國型、區域型與地方型三種規模類型，再依Miles and Snow（1978）將事務所區分為防禦者與分析者兩種策略類型。實證結果發現，當不考慮事策略類型時，不論全國型、區域型或地方型事務所，與管理顧問公司有聯盟者之經營績效皆勝過無聯盟者。若進一步考慮事務所採取之策略類型，當全國型事務所採取防禦者策略時，有聯盟者之績效並未優於無聯盟者。另外，提供管理顧問業務時，事務所應採取聯盟方式或由事務所本身較為有利？實證發現，在全國型事務所，由事務所本身提供對績效較有利；在區域型事務所，聯盟與否並沒有顯著的績效影響；在地方型事務所，採取防禦者策略且以聯盟方式提供管理顧問業務者之績效顯著優於採取分析者策略且非以聯盟方式提供者。
This study investigates audit firms about the relation between providing management advisory service (MAS) through alliance with consulting firms and operational performance. The audit firms in our sample are classified into national, regional, and local firms. Based on Miles and Snow (1978), the audit firms are further classified as defender and analyzer, according to their organizational strategies. Our empirical results indicate that, for all of national, regional and local audit firms, those providing MAS through alliance with consulting firms show better performance than those without the alliance. However, we further consider the audit firm's organizational strategies and find that our national firms using defender strategy show worse performance with the allied consulting firms than without the alliance when providing MAS. We further examine whether the audit firms are more profitable rendering MAS by themselves or by alliance with consulting firms. The empirical results reveal that national firms are more profitable if providing MAS by themselves than by allied consulting firms. Regional firms show indifferent performance under both alternatives. However, local audit firms show better performance in the case of defenders providing MAS by allied consulting firms than the case of analyzers providing MAS without allied consulting firms.
期刊論文
1.Collins-Dodd, C.、Gordon, I. M.、Smart, C.(200410)。Further evidence on the role of gender in financial performance。Journal of Small Business Management，42，395-417。  new window
2.陳燕錫、李家琪(20061000)。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。管理與系統，13(4)，499-522。new window  延伸查詢new window
3.Kanter, R. M.(20061100)。Innovation: The Classic Traps。Harvard Business Review，84(11)，72-83。  new window
4.Burgelman, R. A.(1984)。Designs for corporate entrepreneurship in established firms。California Management Review，26(3)，154-166。  new window
5.吳琮璠(20051200)。全球化競爭下之會計師培育與考試。國家菁英，1(4)，49-69。  延伸查詢new window
6.陳燕錫、黃媺婷、許智順(20111100)。市場區隔下：會計師事務所經營績效決定因素探討。會計學報，4(1)，51-94。new window  延伸查詢new window
7.Andaleeb, S. S.(1996)。An experimental investigation of satisfaction and commitment in marketing channels。Journal of Marketing Research，25(1)，36-50。  new window
8.Bergh, D. D.、Lawless, M. W.(199801)。Portfolio restructuring and hierarchical governance: The effects of environmental uncertainty and diversification strategy。Organization Science，9，87-101。  new window
9.Blodgett, L. L.(1991)。Toward a resource-based theory of bargaining power in international joint ventures。Journal of Global Marketing，5，1-2。  new window
10.Chadwick, C.、Cappelli, P.(1999)。Alternatives to generic strategy typologies in strategic human resource management。Research in Personnel and Human Resource Management Supplement，4(supplement)，1-29。  new window
11.Dodd, D.、Favaro, K.(2006)。Managing the right tension。Harvard Business Review，84(12)，62-74。  new window
12.Fasci, M. A.、Valdez, J.(199807)。A performance contrast of male-and female-owned small accounting practices。Journal of Small Business Management，36，1-7。  new window
13.Frankel, R. M.、Johnson, M. F.、Nelson, K. K.(2002)。The relationship between audit fees for nonaudit services and earnings quality。The Accounting Review，77(Supplement)，71-105。  new window
14.Hamel, G.(1999)。Bringing silicon valley inside。Harvard Business Review，77(5)，70-84。  new window
15.Hillison, W.、Kennelley, M.(1988)。The economics of nonaudit services。Accounting Horizons，2，32-40。  new window
16.Ito, K.、Rose, E. L.(2004)。An emerging structure of corporations。The Multinational Business Review，12(3)，63-84。  new window
17.Kalwani, M. U.、Narayandas, N.(1995)。Long-term manufacturing-supplier relationships: Do they pay off for supplier firm?。Journal of Marketing，59(1)，1-16。  new window
18.Palmrose, Z. V.(1988)。Public accouting firms and the acquisition of nonaudit services by public and closely-held companies。Auditing: A Journal of Practice & Theory，8，63-71。  new window
19.Russell, J. S.、Terborg, J. R.、Powers, M. L.(198512)。Organizational performance and organizational level training and support。Personnel Psychology，38，849-863。  new window
20.Simon, D. T.(1985)。The audit services market: Additional empirical evidence。Auditing: A Journal of Practice and Theory，5(1)，71-78。  new window
21.Smith, J. B.、Barclay, D. W.(1997)。The effects of organizational difference and trust on the effectiveness of selling partner relationships。Journal of Marketing，61(1)，3-21。  new window
22.Yang, Y. F.、Yang, L. W.、Chen, Y. S.(2012)。Market competition and mergers in professional service firms。International Journal of Business and Finance Research，6(3)，103-122。  new window
23.Chen, Y. S.、Chang, B. G.、Lee, C. C.(2008)。The Association between Continuing Professional Education and Financial Performance of Public Accounting Firms。The International Journal Human Resources Management，19(9)，1720-1737。  new window
24.Delery, J. E.、Doty, D. H.(199608)。Modes of theorizing in strategic human resources management:Testsof universalistic, contingency, and configurational performance prediction。Academy of Management Journal，39，802-835。  new window
25.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
26.陳燕錫、林昭伶、傅鍾仁(2008)。價格管制解除、市場佔有率與財務績效--以合夥型會計師事務所為例。商管科技季刊，9(2)，169-196。new window  延伸查詢new window
27.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
28.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
29.Gulati, R.、Singh, H.(199812)。The architecture of cooperation: Managing coordination uncertainly and interdependent in strategy alliance。Administration Science Quarterly，43，781-814。  new window
30.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
31.方世榮、張嘉雯、黃識銘(20030200)。組織間關係長期導向之影響因素的探討--中小企業特質的干擾作用。臺灣管理學刊，3(1)，101-124。new window  延伸查詢new window
32.Zajac, Edward J.、Shortell, Stephen M.(1989)。Changing Generic Strategies: Likelihood, Direction and Performance Implications。Strategic Management Journal，10(5)，413-430。  new window
33.Creter, C.、Summey, D.(2003)。Training for peak performance。Pharmaceutical Executive，23(5)，70-73。  new window
34.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
35.Hammer, Michael(1990)。Reengineering work: Don't automate, obliterate。Harvard Business Review，90(4)，104-112。  new window
36.Parkash, M.、Venable, C.(1993)。Auditee incentive for auditor independence: The case of nonaudit services。The Accounting Review，68，113-133。  new window
37.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
38.Magee, Robert P.、Tseng, Mei-Chiun(1990)。Audit Pricing and Independence。The Accounting Review，65(2)，315-336。  new window
39.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
40.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
41.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
42.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
43.Hambrick, D. C.(1983)。Some tests of the effectiveness and functional attributes of Miles and Snow's strategic types。Academy of Management Journal，26(1)，5-26。  new window
44.Smith, Ken G.、Guthrie, James P.、Chen, Ming-Jer(1989)。Strategy, Size and Performance。Organization Studies，10(1)，63-81。  new window
45.黃同圳、許宏明(19960600)。高科技產業的教育訓練制度與組織績效之相關性研究。科技管理學刊，1(1)，57-83。new window  延伸查詢new window
46.James, B. G.(1985)。Alliance: The New Strategic Focus。Long Range Planning，18(3)，76-81。  new window
47.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
48.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
49.O'Reilly, Charles A. III、Tushman, Michael L.(2004)。The ambidextrous organization。Harvard Business Review，82(4)，74-81。  new window
50.Geyskens, Inge、Steenkamp, Jan-Benedict E. M.、Kumar, Nirmalya(1999)。A meta-analysis of satisfaction in marketing channel relationships。Journal of Marketing Research，36(2)，223-238。  new window
51.Lusch, Robert F.、Brown, James R.(1996)。Interdependency, Contracting, and Relational behavior in Marketing Channels。Journal of Marketing，60(4)，19-38。  new window
52.Simunic, Dan A.(1984)。Auditing, Consulting, and Auditor Independence。Journal of Accounting Research，22(2)，679-702。  new window
53.Tushman, Michael L.、O'Reilly, Charles A. III(1996)。Ambidextrous organizations: Managing evolutionary and revolutionary change。California Management Review，38(4)，8-29。  new window
54.張文瀞、吳幸螢(20050100)。品牌聲譽、產業專業化與審計人員市場佔有率關連性：取消審計公費下限分析。會計評論，40，91-118。new window  延伸查詢new window
55.McDaniel, Stephen W.、Kolari, James W.(19871000)。Marketing Strategy Implications of the Miles and Snow Strategic Typology。Journal of Marketing，51(4)，19-30。  new window
56.洪廣朋、史習安、廖珮如(20010600)。公司內部創業統治機制選擇之實證研究--交易成本之觀點。中山管理評論，9(2)，271-296。new window  延伸查詢new window
57.Kumar, Nirmalya、Scheer, Lisa K.、Steenkamp, Jan-Benedict E. M.(1995)。The Effects of Perceived Interdependence on Dealer Attitudes。Journal of Marketing Research，32(3)，348-356。  new window
58.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
59.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
60.Doney, Patricia M.、Cannon, Joseph P.(1997)。An Examination of the nature of trust in buyer-seller relationships。Journal of Marketing，61(2)，35-51。  new window
61.Kale, Prashant、Singh, Harbir、Perlmutter, Howard(2000)。Learning and protection of proprietary assets in strategic alliances: building relational capital。Strategic Management Journal，21(3)，217-237。  new window
62.黃家齊(20030100)。人力資本投資系統、創新策略與組織績效--多種契合觀點的驗證。管理評論，22(1)，99-126。new window  延伸查詢new window
63.Porter, Michael E.(1996)。What is strategy?。Harvard Business Review，74(6)，61-80。  new window
64.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
65.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
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.黃馨儀(1998)。會計師事務所提供非審計服務之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Arens, A. A.、Elder, R. J.、Beasley, M. S.(2003)。Auditing and Assurance Services: An Integrated Approach。New Jersey, NJ：Prentice Hall Inc.。  new window
2.Arens, A. A.、Elder, R. J.、Beasley, M. S.(2012)。Auditing and Assurance Services: An Integrated Approach。New Jersey, NJ：Prentice Hall Inc.。  new window
3.Pfeffer, J.、Salancik, G. R.(2003)。The External Control of Organization: A Resource Dependence Perspective。Stanford, CA：Stanford University Press。  new window
4.Williamson, Oliver E.(1975)。Markets and Hierarchies: Analysis and Antitrust Implications。New York, NY：Free Press。  new window
5.Scott, W. Richard、Davis, Gerald F.(2007)。Organizations and organizing: Rational, natural, and open systems perspectives。Pearson Prentice Hall。  new window
6.Williamson, Oliver E.(1985)。The Economic Institutions of Capitalism: Firms Markets, Relational Contracting。Macmillan, Ltd：Free Press。  new window
7.Miles, Raymond E.、Snow, Charles C.(1978)。Organizational Strategy, Structure, and Process。McGraw-Hill。  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：1111（臺灣：1103，外國：8） ／ 本年度總使用人次：1669892 ／ 訪客人次（自102年09月）：67476098
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