Competition and Sustainability: Evidence from Professional Service Organization
Two professional service organizations, an auditor and a tax agent, provide services to the same target clients. Taiwan established a new regulatory system for tax agents in 2004, which directly enhances their ability to compete with auditors. From the perspective of the economic theory of regulatio...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
MDPI AG
2020-09-01
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Series: | Sustainability |
Subjects: | |
Online Access: | https://www.mdpi.com/2071-1050/12/18/7266 |