Abstract The article used PZB service quality model and SERVQUAL Scale as bases to investigate the service quality of CPA firms in Kaohsiung. And the target interviewees will be focused on accountants, business service agency managers, and their clients. The purpose of this study was to find whether the six gaps exist or not. Therefore, there are three questionnaires designed in order to interview the objects of study. Using statistical analysis approaches such as t-test, one-way ANOVA, and descriptive statistics, the result of the research were as follows¡G 1¡B For all of the CPA firms in Kaohsiung, there are significant differences on the five service quality dimensions¡]tangibility, reliability, responsiveness, assurance, and empathy¡^for consumer expected service-perceived service gap¡]Gap 5¡^ 2¡B For all of the CPA firms in Kaohsiung, there are significant differences on the two dimensions of responsiveness and empathy for consumer perceived service-business service agency managers¡¦ service delivery gap (Gap 6) 3¡B Comparing united CPA firms with non-united CPA firms, the research finds the two dimensions of marketing research orientation and levels of management are significant differences for Gap 1. As to the Gap 2, the three dimensions of management commitment to service quality, goal setting, and task standardization are significantly different. There are significant differences on the two dimensions of tangibility and assurance for Gap 5, and there are differences on the five service quality dimensions for Gap 6. In particular, Gap 5 and Gap 6 of non-united CPA firms are bigger than united CPA firms. In other words, the service quality of non-united CPA firms should be strengthened and improved. 4¡B The organizational variables of customers show that there are significant differences on the dimensions of Gap 5. For enterprises in the different industries have distinct differences on the dimensions of responsiveness, assurance, and empathy. Furthermore, the capital demonstrates significant differences on the dimension of tangibility; the annual revenue appears significant differences on the dimensions of tangibility, assurance, and empathy; the founding time of a firm exhibits significant differences on the dimensions of reliability, assurance responsiveness, and empathy. A company which is listed securities, OTC, and public offering or not determines whether the significant differences exist on the dimensions of tangibility, reliability, and assurance; the employees¡¦ quantity of a firm¡¦s accounting department indicates significant differences on the dimensions of tangibility, reliability, and assurance; the total quantity of a firm¡¦s employees reveals significant differences on the dimension of tangibility. As a result, CPA firms should offer different weight on the service quality dimensions according to distinct clients so that the client perception on service quality can be increased.

Background: Earlier research within “auditor selection” has found that reputation is a big contributing factor when clients are choosing their CPA (Certified Public Accountant) firm but there is no explanation to why this is. By combining the literature from “auditor selection” to the literature from “auditor reputation” and “corporate reputation” possible explanations can be found. By studying these areas of research two perspectives were distinguished from which the impact of the CPA firm’s reputation on the auditor selection process could be examined. With these perspectives we believe ourselves able to contribute to a deeper understanding of the relevance of reputation in the auditor selection process. Purpose: The purpose of this study is to examine the impact of the CPA firm’s reputation on the auditor selection process from an internal and external perspective. Method: By creating an internal and external perspective the study aims to dig deeper into the impact of reputation in an auditor selection process. These perspectives are used to categorise underlying motives for choosing a CPA firm over another. By dividing benefits gained by choosing a particular CPA firm to the external and internal perspective we can examine the the what kind of reputation has an impact on the respondents individual auditor selection process. Because of the difficulty of assessing the quality of the audit upfront the clients are forced to listen to the reputation of the CPA firms to receive desirable attributes according to the internal perspective. The external perspective believes that the CPA firm’s reputation can be used to manipulate the clients external stakeholders to benefit the client. Conclusion: This study shows that reputation is used as a selection criterion more than a determining factor in the auditor selection process. The final decision in not determined by positive reputation but a negative reputation can on the other hand terminate a CPA form from the selection process. Thereby a negative reputation is more impactful than a positive reputation on the auditor selection process. What kind of a reputation affects the client is based on their situation at the time of the selection process and their knowledge in accounting. The CPA firm’s reputation concerning all additional services was more impactful to the auditor selection process than the reputation concerning the audit. The respondents choice of a particular CPA firm were influenced by either the reputation of the CPA firm or earlier experiences of the firm. We found that earlier experiences were more impactful than a CPA firm’s reputation on the selection process. / Bakgrund: Att rykte har stor påverkan på klienters val av revisionsbyrå är något som tidigare forskning har kunnat konstatera. Dock vad detta beror på är inte utrett. Genom att kombinera litteraturen från “auditor selection” med litteraturen från “auditor reputation” och “corporate reputation” kan motiven bakom valet utredas. Genom att studera dessa litteraturområden kan två perspektiv urskiljas utefter vilka ryktets påverkan på valet av revisionsbyrå kan undersökas. Genom detta anser vi oss kunna ge en djupare förståelse till ryktets relevans i sammanhanget val av revisionsbyrå. Syfte: Studien syfte är att undersöka hur revisionsbyråns rykte kan påverkar klientens val av revisionsbyrå utifrån ett internt och ett externt perspektiv. Metod: Genom uppbyggnaden av studiens två idealtyper har ryktets påverkan på valet av revisionsbyrå utretts utifrån det interna och externa perspektivet. Dessa perspektiv används för att förklara bakomliggande motiv för att välja en revisionsbyrå framför en annan. Dessa har studerats genom att delas upp i olika nyttor som respondenterna vill förvärva. Då revisionens kvalitet är svår att utreda på förhand tvingas respondenterna lyssna till revisionsbyråns rykte för att finna dessa nyttor enligt det interna perspektivet. Det externa perspektivet söker istället revisionsbyråers rykte som anses kan påverka klientens externa intressenter till fördel för klienten. Slutsats: Studien visar att rykte är ett urvalskriterium snarare än en faktor som avgör valet. Det slutliga valet av revisionsbyrå baserades sällan på positiva rykten dock kan negativa rykte diskvalificera revisionsbyråer från urvalet. Därav har även ett negativt rykte större påverkan än ett positivt. Vilka rykten respondenterna lyssnade till är, enligt denna studie, beroende på klienternas situation samt deras kunskap inom revision. Revisionsbyråns rykte kring samtliga tilläggstjänster var av större vikt för valet än byråns rykte gällande kvaliteten på dess revisionstjänster. Respondenternas val påverkade antingen av rykte eller tidigare erfarenheter, där tidigare erfarenheter hade större påverkan än rykte.

事實已經證明，會計師事務所的員工流動率相當的高，雖然高流動率是可以預期的，或甚至是事務所期望的，但若離職的員工是事務所希望留住的員工，或者是因為離職的原因並不正常，則可能會給專業界帶來一些問題。影響員工流動率的因素很多，但不論就哪一個因素來探討，均不若“組織文化”之涵蓋廣泛。任一組織均有其特殊之文化，此一文化與員工之間產生互動，進而影響員工繼續留在此一組織中之意願，因此，就組織文化對員工在職期間之影響做一探討，可對會計師事務所員工流動率的問題有一較宏觀的認知。 　　本研究基於對會計專業界未來發展之關心，以三家事務所之離職與在職員工為調查對象，利用問卷進行調查研究，試圖了解各家事務所之組織文化是否有所差異以及組織文化對員工在職期間之影響。在組織文化理論方面，藉由Schein與Ott對組織文化之概念與理論做一整合性探討，以利於對組織文化之起源與發展有一較深刻之了解，並說明其與O'Reilly, Chatman, and Caldwell所發展之OCP組織文化問卷之關聯。而根據回函之統計結果，發現三家事務所均很重視工作成果及工作細節，也非常強調團隊合作，但在穩定性與創新性上則有差異。本研究並以相關分析、變異數分析、鑑別分析及適存分析等進行樣本資料之統計分析。 　　研究結果發現： 　　1.男性之在職期間可能比女性長。 　　2.已婚者之在職期間可能比未婚者長。 　　3.教育程度愈高者其在職期間愈短。 　　4.到職日年齡愈大者，其在職期間可能愈長。 　　5.具有與會計師事務所性質相似之工作經驗者，其在職期間可能愈長。 　　6.事務所組織文化較重視穩定者，其員工之在職期間比較長。而是否具有會計師資格及績效評估好壞對員工之在職期間長短則無顯著之影響。 / High turnover in the field of public accounting is evidenced in the fact that 70%-95% of new professionals hired will leave within 6 years. While high turnover rate can be expected, it becomes a problem when the wrong people leave, or leave for the wrong reasons. There are many studies focus on individual factor or factors which influence the employee turnover. All these studies are on "micro" level. On the contrary, "organizational culture" can give us a more "macro" understanding of employee turnover. 　　This study investigate the relationship between organizational culture and employee retention in three CPA firms. I introduce the organizational culture theory based on Schein's and Ott's conceptual work. According to the descriptive statistics, I found that "Outcome", "Detail" and "Team Work" are emphasized in all firms, but significant difference exists in "Stability" and "Innovation" dimensions among three firms. This study also uses correlation analysis, ANOVA, descriminant and survival analysis to analyze data. 　　Result of the Study results suggest that 　　1. Male employee retention time may be longer than female's. 　　2. Tenure of married may be longer than that of unmarried. 　　3. The higher the education level, the shorter the retention time. 　　4. The greater the employee's age, the longer the retention time. 　　5. Employee who has prior working experience in accounting firm might stay longer than that who hasn't. 　　6. Employee retention in CPA firm which emphasizes "Stability" may be longer than that in CPA firm which emphasizes "Innovation". Female employee is more influenced by organizational culture. 　　7. Male employee that has CPA license might stay longer than that hasn't. Whether female employee had the CPA license or not may not influence her retention. 　　8. Performance evaluation doesn't have influence on employee tenure.