本文探討開業會計師之性別與其會計師事務所財務績效間之關係，是否因淨利率之大小及從業人員之規模而改變。依據我國財政部統計處出版之服務調查資料庫中1989年至2003年之單獨開業會計師事務所資料進行分析，實證結果顯示，以我國單獨開業會計師事務所為例，在未進行淨利率大小及從業人員規模分類時，其迴歸結果與文獻類似，即男性開業會計師之財務績效顯著大於女性開業會計師之財務績效。然而前述之關係，將因淨利率大小及從業人員規模之不同而改變。亦即，當將淨利率以不同大小區分，如以四分位數加以區分後分別進行迴歸測試，開業會計師之性別與其會計師事務所財務績效間之顯著關係即不復存在。其次，當會計師事務所之從業人員規模昇高時，尤其在較大型的單獨開業會計師事務所(如21人以上之從業人員者)，開業會計師之性別與其會計師事務所財務績效間之顯著關係亦不復存在。 The purpose of this study is to investigate the relation between the sex of the Certified Public Accountant and the financial performance of the CPA firm, whether the size of accounting firm influences its net interest rate to change. According the Serve investigation database from 1989 to 2003 of the Ministry of Finance R.O.C. Department of statistics to analyze. The result of Positive research for the small accounting practice is, when not classify the amount of net interest rate and the size of the accounting firms. The financial performance of man CPA is greater than the women. The result of regression is similar to the literature. But the relation will be change when size of net interest rate and the size of the accounting firm are different.Its mean when distinguishing the net interest rate with different size, for example quarter.The result of regression is that relation of conspicuous between the sex of the certified public accountant and the financial performance of the CPA firm does not exist.Next, when the size of the accounting firm rises, especially in the large-size accounting firm, such as more than 21 people''s staff member persons. The relation of conspicuous between the sex of the certified public accountant and the financial performance of the CPA firm does not exist.
