Higher Academic Qualifications, Professional Training and Operating Performance of Audit Firms

This study examines the association between professional training, higher academic qualifications (educational levels) and operating performance of audit firms in Taiwan. We particularly focus on the curvilinear effects of higher academic qualifications on operating performance. We group the total s...

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Bibliographic Details
Main Authors: Yahn-Shir Chen, Chung-Cheng Yang, Yi-Fang Yang
Format: Article
Language:English
Published: MDPI AG 2020-02-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/12/3/1254