Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms
學年 105
學期 1
出版(發表)日期 2016-09-01
作品名稱 Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms
作品名稱(其他語言)
著者 徐志順; Hsu, Chih-shun; 郭樂平; Kuo, Lopin;張寶光; Chang, Bao-Guang
單位 淡江大學會計學系
出版者
著錄名稱、卷期、頁數 Pacific Accounting Review 28(3), p.306-336
摘要 Purpose This study aims to examine how gender diversity within the CPA partnership team impacts the firm’s profit performance. Design/methodology/approach The authors use the two-stage least squares method in analyzing the gender–diversity–performance relationship using the pooled sample obtained from the National Survey Reports on Taiwan CPA firms between 1992 and 2008. Findings The authors observe a non-linear relationship between gender diversity at the partner level and profit performance. The relationship curves vary according to firm size. After identifying the point of inflexion for these curves, the findings indicate that the average gender diversity is below the inflexion point for large CPA firms, but exceeds the inflexion point for medium size firms. Practical implications According to the critical mass theory, increasing gender diversity within the partnership team can have a positive influence on the value of the firm. Hence, the authors argue that for large CPA firms in Taiwan, the proportion of female partners leaves room for improvement. If the average number of female partners could be increased by 0.95 persons, the critical mass would be attained. Originality/value The study provides the empirical evidence that increasing a CPA firm’s proportion of female partners positively impacts the firm’s profit performance. The findings serve a practical value as reference source for any further studies.
關鍵字 Taiwan;Gender diversity;CPA firm partnership;Profit performance
語言 en
ISSN 0114-0582
期刊性質 國外
收錄於 ESCI EconLit ABS*
產學合作
通訊作者 張寶光, Chang, Bao-Guang
審稿制度
國別 GBR
公開徵稿 Y
出版型式 ,電子版,紙本
相關連結

機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/92091 )