Analysis of Related Attributes of Public Accounting Firms with and without Strategic Alliances.

• Main Authors: Wang-chia Ying, 王嘉英
• Other Authors: Chen-yahn Shir
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/18052891470646473607

碩士 === 雲林科技大學 === 會計系研究所 === 96 === The main purpose of this research is to compare related attributes of public accounting firms with and without strategic alliances. Empirical data are obtained from the Survey Report of Public Accounting Firms in Taiwan during 1998-2005. All of the public accounting firms are classified into three sub-samples, big firms, medium firms, and small firms in terms of size. Main findings are as follows. Firstly, the size, auditor’s experience, diversification, performance of small public accounting firms with strategic alliances is better than that of without strategic alliances. Secondly, the diversification, performance of medium public accounting firms with strategic alliances is better than that of without strategic alliances. Finally, the size, auditor’s education, diversification, performance of big public accounting firms with strategic alliances is better than that of without strategic alliances.