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 | 是 |
| 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 ) |