| Summary: | 碩士 === 銘傳大學 === 會計學系碩士班 === 94 === In the recent two decades, fierce competition within and without the public accounting industry drives the audit firms focus their practices on non-audit services for growth and survival. Accordingly, this study purports to investigate the association between non-audit services and operating performance of sole proprietorship audit firms in Taiwan. In this study, non-audit services are further divided into three categories: tax services, management advisory services, and corporate registration services.
Empirical data used in this study are obtained from the 1989-2003 Census Report of Audit Firms in Taiwan, published by the Ministry of Finance. Main results indicate the association between non-audit services and operating performance is positive. In further, the tax services and management advisory services are positively related to operating performance. However, the association between corporate registration services and operating performance is positive but insignificant presumably due to the passage of draft of tax agent act in 1998.
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