基於專業服務之特性，一般認為人是會計師事務所最重要的資產，亦是影響會計師事務所經營績效最關鍵之因素；再者，會計師業是知識經濟的典型，屬專業知識密集且勞力密集的產業，不論在審計品質或財務績效方面，皆有賴人力資本之投入。爰此，人力資本於會計師事務所扮演舉足輕重的角色，然而人力資本對會計師事務所財務績效之影響為何，仍為文獻上尚未澄清的問題，值得在此深入瞭解。因此，本研究將以台灣經濟新報（TEJ）資料庫之1989年至2009年台灣前三十大會計師事務所作為探討人力槓桿以及在職訓練投入對會計師事務所經營績效之影響的研究樣本。根據研究顯示，會計師事務所在職訓練之投入對於組織經營績效具正向顯著相關，但人力槓桿並非直接影響而是透過在職訓練的投入間接影響會計師事務所之經營績效。查核報告雖由簽證會計師撰寫，但繁雜的查核工作則由事務所員工共同規劃與負責，本研究希望藉此實證結果，提供會計師事務所作參考，促使其對所內人力資本投入的重視，進而提升事務所之服務品質，改善事務所之經營績效。 Base on the characteristics of professional service firms, human capital is generally known as one of the more important assets in CPA firms, and has played the crucial key role in affecting operating performance of CPA firms. Furthermore, CPA profession is typical industry in the knowledge economy, which contains professional knowledge-intensive and labor-intensive property. No matter it is in audit quality aspect or in operating performance, both are depended on the investment of human capital. Therefore, human capital plays a decisive role in CPA firm. However, the effect of human capital on the firms’ operating performance is still not consistently defined in the literature. This deserves to endeavor further, thus, using the Top 30 CPA Firms from year 1989 to year 2009 in the Taiwan Economic Journal (TEJ) dataset, this paper attempts to examine the effects of human leverage and on-job training on the operating performance of CPA firm. The findings indicate that on-job training has a significantly positive effect on operation performance of CPA firms. The results also suggest that the human leverage has a mediate effect on CPA firms’ operating performance through the input of on-job training. According to the nature of audit work, it is schemed and managed by audit staff in CPA firms. It is suggested that CPA firms need to take serious consideration of on-job training input to promote their human capital. By doing so, the audit quality can be advanced, and further the firm’s operating performance can be improved.
