Information technology, continuing professional education and financial performance of audit firm in Taiwan

• Main Authors: Shu-Jun Fan, 范淑君
• Other Authors: Yahn-Shir Chen
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/00525251267498505881

碩士 === 國立雲林科技大學 === 會計系研究所 === 95 === In this study, empirical analysis is conducted over 1989~2004 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. Samples are divided into big-sized, large-sized, middle-sized and small-sized public accounting firms to investigate the association between information technology, continuing professional education and financial performance of public accounting firms. First, empirical results show that the association between information technology and financial performance is negative significantly in all public accounting firms except big-sized firms. Second, empirical results show that the association between continuing professional education, including continuing professional education expenses and continuing professional education hours, and financial performance is positive significantly in all public accounting firms except big-sized firms.