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...

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Bibliographic Details
Main Authors: Yahn-Shir Chen, Enny Susilowati Mardjono, Yi-Fang Yang
Format: Article
Language:English
Published: MDPI AG 2020-09-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/12/18/7266