期刊論文

學年 96
學期 2
出版(發表)日期 2008-06-01
作品名稱 Organization Type, Professional Training, Manpower and Performance of Audit Firms
作品名稱(其他語言)
著者 Chen, Yahn-shir; Chang, Bao-guang; Lee, Chia-chi
單位 淡江大學會計學系
出版者 International Journal of Management
著錄名稱、卷期、頁數 International Journal of Management 25(2), pp.336-347
摘要 This study investigates the effects of professional training and manpower on performance of audit firm under different organization type. Empirical data are obtained from the 1989-2002 Census Report of Audit Firms in Taiwan. In this study, performance is defined as total revenues deduct total expenditures with partner's salary added back. Total audit firms are divided into three categories in terms of their organization type, i.e. big-sized, medium-sized, and small-sized audit firms. Empirical results from univariate test show that the performance of audit firms with high professional training and high manpower are significantly better than that of audit firms with low professional training and low manpower. In addition, regression results indicate both professional training and manpower have positive effects on performance. In total, results above imply that professional training and manpower make a positive contribution to the operation of audit firm.
關鍵字
語言 en
ISSN 0813-0183 2277-5846
期刊性質 國外
收錄於
產學合作
通訊作者
審稿制度
國別 GBR
公開徵稿
出版型式 紙本 電子版
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/20468 )

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