The determinants of performance in Taiwan CPA firm：A Case of Medium and Large Size
學年 91
學期 2
發表日期 2003-04-26
作品名稱 The determinants of performance in Taiwan CPA firm：A Case of Medium and Large Size
作品名稱（其他語言）
著者 Chang, Bao-Guang; Yang, Chung-Cheng; Chen, Yahn-Shir
作品所屬單位 淡江大學會計學系
出版者
會議名稱 第四屆全國實証經濟學論文研討會=The Fourth Annual Conference on Empinical Economics
會議地點 花蓮縣, 臺灣
摘要 The survival of any organization depends on its operational performance. Certified public accountants (hereafter CPA) provide the function of information attestation and management advisory services. In the capital market, CPA firms seem to be an invisible hand helping the development of economy. In particular, after Enron, the public was concerned about the role of CPA in the capital market. CPA firms of large and medium size, specifically, play the role aggressively. In general, human capital is the most critical factor affecting the performance of CPA firms. Hence, this paper investigates the effect of different attributes of labor input, capital input, and input from supporting department on the performance of CPA firms. The main findings are human capital, defined as the years of professional trainings of the employees, positively affects the growth of practicing revenue of CPA firms significantly. In addition, growth in labor input, defined by employee salary, is the significant explanatory variable as well. Instead, human capital, defined as the normal educational years of the employees, has no significant effect on the growth of practicing revenue of CPA firms.
關鍵字 會計師事務所;會計師;台灣;人力資本;研究發展;Accounting Firm;Cpa;Taiwan;Human Capital;Research And Development
語言 en
收錄於
會議性質 國內
校內研討會地點
研討會時間 20030426~20030427
通訊作者
國別 TWN
公開徵稿 Y
出版型式 電子
出處 第四屆全國實證經濟學研討會論文集=Proceedings of The Fourth Annual Conference on Empirical Economics，頁N.A.(CD)
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