The association between continuing professional education and financial performance of public accounting firms
學年 97
學期 1
出版（發表）日期 2008-09-01
作品名稱 The association between continuing professional education and financial performance of public accounting firms
作品名稱（其他語言）
著者 Chen, Yahn-shir; 張寶光; Chang, Bao-Guang; Lee, Chia-chi
單位 淡江大學會計學系
出版者 Abingdon: Taylor & Francis
著錄名稱、卷期、頁數 International Journal of Human Resource Management 19(9), pp.1720-1737
摘要 This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992-1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.
關鍵字 continuing professional education (CPE); financial performance; public accounting firms; training location; training subject
語言 en
ISSN 0958-5192 1466-4399
期刊性質 國外
收錄於 SSCI
產學合作
通訊作者 Lee, Chia-chi
審稿制度 是
國別 GBR
公開徵稿
出版型式 紙本 電子版
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