碩士 / 國立雲林科技大學 / 會計系研究所 / 99 / This research，empirical data is derived from the Republic of 93 years to 97 years，the Executive Yuan’s Financial Supervisory Commission of the “Audit Firm services Survey Report”database，because some Taiwanese accountants provide services on the Mainland. The use of summarizing data and descriptive statistical traffic analysis to try to discover whether there is significantly difference on the scale operating performance between Taiwan audit firms service on the Mainland and Taiwanese audit firms service not on the Mainland.
Main results of study are stated as follow：
1.For overall Taiwanese firms，Taiwanese audit firms that implement operational departments on the Mainland is significantly larger than Taiwanese audit firms that have not implement operational departments on the Mainland in terms of operating scales，and the former is better than the latter in terms of operating performance.
2.For Taiwanese partnership firms，Taiwanese audit firms that implement operational departments on the Mainland is significantly larger than Taiwanese audit firms that have not implement operational departments on the Mainland in terms of operating scales，and the former is better than the latter in terms of operating performance.
3.For Taiwanese small audit firms，Taiwanese audit firms that implement operational departments on the Mainland is significantly larger than Taiwanese audit firms that have not implement operational departments on the Mainland in terms of operating scales，but the former is not better than the latter in terms of operating performance.
| Identifer | oai:union.ndltd.org:TW/099YUNT5385016 |
| Date | January 2011 |
| Creators | Yun-Xun Wang, 王蘊珣 |
| Contributors | Yahn-Shir Chen, 陳燕錫 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 96 |
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