Organization Type, Professional Training, Manpower and Performance of Audit Firms

機構典藏 > College of Business and Management > Graduate Institute & Department of Accounting > Journal Article > Item 987654321/20468

Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/20468

Title:	Organization Type, Professional Training, Manpower and Performance of Audit Firms
Authors:	Chen, Yahn-shir;Chang, Bao-guang;Lee, Chia-chi
Contributors:	淡江大學會計學系
Date:	2008-06-01
Issue Date:	2009-11-30 12:46:37 (UTC+8)
Publisher:	International Journal of Management
Abstract:	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.
Relation:	International Journal of Management 25(2), pp.336-347
Appears in Collections:	[Graduate Institute & Department of Accounting] Journal Article

Files in This Item:

File	Size	Format
	0Kb	Unknown	316	View/Open