碩士 / 國立雲林科技大學 / 會計系 / 102 / This study investigates the operating performance of Taiwanese audit firms practicing in the cross-strait. Empirical data are from the 2004-2011 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. Operating performance is defined as net income per CPA (certified public accountant), employee product, profit ratio, and total net income. This study conducts related statistical analyses, including descriptive statistics, coefficients of correlation and regression. Empirical results indicate that operating performance of audit firms practicing in the cross-strait is better than that of audit firms only practicing in Taiwan.
| Identifer | oai:union.ndltd.org:TW/102YUNT0385022 |
| Date | January 2014 |
| Creators | Yu-Haw Yeh, 葉昱豪 |
| Contributors | Yahn-Shir Chen, Chin-Yuan Chang, 陳燕錫, 張晉源 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 57 |
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