Relative levels of task uncertainty associated with various CPA firm services were examined in this study. Additionally, tests to determine whether systematic variation occurs at the office or at the firm level were conducted. Multiple measures of task uncertainty were developed. Multiple analysis of variance techniques were used to analyze data drawn from audit, tax, actuarial and benefits consulting, and general business consulting engagements. Data was drawn from two office of one Big Six CPA firm. As expected, after comparing audit and tax engagements from two office, the null hypothesis that there was no difference in task uncertainty levels between offices on either service type could not be rejected. The null hypothesis that no difference in levels of task uncertainty between the four service types exist was rejected. This result was also consistent with expectations. These findings provide empirical support for an assumption made by previous researchers that the individual firm is the appropriate level for analysis. Additionally, results suggest that, at the firm level, differences in levels of task uncertainty do exist. In general, audit and tax services appear to involve lower levels of task uncertainty than do consulting services; however, it should be noted that significant differences also existed between consulting services. The implications of these results for future research are that the firm appears to be the appropriate organizational level for examining research questions related to CPA firms. Also, consulting services need to be considered not as one service type, but potentially as distinct from one another. Future research involving other Big six firms as well as second and third-tier firms could lead to greater generalizability of these results / Ph. D.

by Chui Kit Yee, Gloria, Mak Oi Yi. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1995. / Includes bibliographical references (leaves 76-78). / ABSTRACT --- p.ii / ACKNOWLEDGEMENT --- p.iv / TABLE OF CONTENTS --- p.v / Chapter I. --- INTRODUCTION --- p.1 / Background --- p.1 / Scope of the study --- p.3 / Objectives of the study --- p.3 / Justification of the study --- p.4 / Chapter II. --- CPA FIRMS' EXISTING MARKETING PRACTICES --- p.5 / Service marketing vs. product marketing --- p.5 / Service characteristics vs. product characteristics --- p.5 / Characteristics of professional services --- p.5 / Consumer evaluation of CPA firms' services --- p.3 / Relationship marketing --- p.9 / The Importance of Relationship Marketing to Service Industry --- p.9 / Definition of relationship marketing --- p.10 / Strategies used by CPA firms --- p.11 / Promotional activities of CPA firms --- p.12 / Different practices between CPA firms in Hong Kong and other English-speaking countries --- p.12 / Promotional tools used for existing and potential clients --- p.14 / Chapter III. --- METHODOLOGY --- p.15 / Secondary Data Collection --- p.15 / Primary Data Collection --- p.15 / Exploratory research with CPA firms in Hong Kong --- p.15 / Preliminary Field Research --- p.16 / Descriptive Research --- p.17 / Questionnaire Design --- p.17 / Chapter IV. --- DATA ANALYSIS AND INTERPRETATION --- p.19 / Data Analysis --- p.19 / General Characteristics --- p.19 / Characteristics of External Auditors --- p.20 / Consumer Decision Making --- p.20 / Deloitte louche Tohmatsu --- p.21 / Interpretation of Results --- p.22 / General Characteristics --- p.22 / Characteristics of External Auditors --- p.23 / Consumer Decision Making --- p.24 / Chapter V. --- MARKETING IMPLICATIONS FOR ALL CPA FIRMS IN GENERAL --- p.27 / Marketing Strategies for CPA firms in influencing the selection process of potential clients --- p.27 / Product --- p.29 / Price --- p.30 / Place/Presentation --- p.31 / Promotion --- p.32 / People --- p.33 / Processes --- p.33 / Strategies to sustain clients' satisfaction level --- p.34 / Customer focus --- p.36 / Process improvement --- p.38 / Total involvement --- p.38 / Chapter VI. --- MARKETING IMPLICATIONS FOR DELOITTE TOUCHE TOHMATSU --- p.40 / Data Collected from Market Survey --- p.40 / Marketing in Deloitte Touche Tohmatsu --- p.41 / Competition Analysis --- p.42 / Recommendations to Deloitte Touche Tohmatsu --- p.44 / Marketing Orientation --- p.44 / Situation Analysis --- p.46 / Competition Analysis --- p.47 / Business Environment Analysis --- p.47 / Product Analysis --- p.48 / Marketing Analysis --- p.48 / Marketing Opportunity Analysis --- p.48 / Chapter VII. --- LIMITATIONS --- p.49 / Secondary Study --- p.49 / Sampling Method --- p.50 / Questionnaire Design --- p.51 / Chapter VIII. --- CONCLUSION --- p.52 / APPENDICES / IN-DEPTH INTERVIEW QUESTIONS --- p.53 / PRELIMINARY QUESTIONNAIRE --- p.55 / QUESTIONNAIRE --- p.57 / RESULTS OF DATA ANALYSIS - OVERALL SAMPLE --- p.60 / RESULTS OF DATA ANALYSIS - BIG SIX GROUP --- p.62 / RESULTS OF DATA ANALYSIS- NON-BIG SIX GROUP --- p.64 / RESULTS OF DATA ANALYSIS -DELOITTE GROUP --- p.66 / RESULTS FROM ANALYSIS OF VARIANCE AND CROSS-TABULATION… --- p.68 / DELOITTE'S COMMUNICATION CIRCLE --- p.74 / DELOITTE'S 10 CLIENT SERVICES STANDARD --- p.75 / BIBLIOGRAPHY --- p.76

The purpose of this research was to empirically examine the relationship between audit committees and the changing of independent accounting firms, especially those independent auditor changes in which accounting firms are displaced as auditors by accounting firms that are in the larger-sized category. This research involved the testing of two different, but closely related questions. The first research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change independent accounting firms?" The second research question asks, "Does the existence of an audit committee of a board of directors partially explain a company's decision to change to a larger accounting firm rather than change to an accounting firm of equal or smaller size?" Statistical models were developed for the two research questions using criteria involved in the auditor change decisions as reported in previous research studies. Eight criterion, including the existence of an audit committee, were defined specifically and incorporated into a survey instrument. The survey instrument was circulated to the accounting firms in the Dallas-Fort Worth area. The accounting firms were asked to report certain information regarding their current and previous auditing clients. Data received from the firms were analyzed using multiple regression techniques .

published_or_final_version / Business Administration / Master / Master of Business Administration

Thesis (M.B.A.)--University of Hong Kong, 1998. / Includes bibliographical references (leaf 67).

No description available.

An examination of the turnover literature reveals several variables which have statistically significant relationships to turnover, yet explain only a small amount of the variance. Since aggregating individual responses into groups actually changes the structure of the variance, a possible explanation of the weak results is inadequate grouping. Four conceptual models of turnover are replicated to provide a data base to use to examine the effects of groups. The models are an expectancy model, a role conflict/ambiguity model, an exchange/investment model, and a sociological model. Two theoretically relevant methods of grouping respondents (by psychological type as defined by the Myers-Briggs Type Indicator, and hierarchical level) are compared in this study by examining their effect on the results of tests of the four models. The subjects are professional staff accountants in a "Big 8" accounting firm. The results provide support for the existence of the effect of groups on the analysis of turnover data. Although the power of the design is low, all models except the role conflict/ ambiguity model had results that varied between grouping methods. The expectancy model showed the strongest effect. This indicates that exploring the existence of groups should be a part of the development of conceptual models of employee turnover. This study demonstrated the need for further research on the effect of groups on the structure of measured variance in empirical research in accounting. / Ph. D.

by Chan Ka Ming, Yiu Hon Lam. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1986 / Bibliography: leaf 91.

The purpose of this thesis was to analyze a number of auditor change and other peripheral issues from two related perspectives. Empirical data were gathered from publicly available Forms 8-K and 10-K to first assess whether meaningful differences existed between NYSE, AMEX, and OTC registrants regarding disclosures required in those documents. Secondly, the data were analyzed to determine whether differences existed with respect to the accounting firms (Big Eight or non-Big Eight) involved in the auditor changes. In most of the tests designed to achieve these purposes, statistically defensible results were obtained using the nonparametric chi-square test for significance of observed differences and the McNemar test for significance of changes, at the .05 level.

published_or_final_version / Business Administration / Master / Master of Business Administration