The Effects of Gender Composition between the Owner and Employees on Profit Performance：A Case of Sole-Proprietor CPA Firms

• Main Authors: Yuan Fang Lin, 林圓芳
• Other Authors: Dr. Bao-Guang Chang
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/36234466010284313921

碩士 === 淡江大學 === 會計學系碩士在職專班 === 101 === The purpose of this thesis is to explore the impact of gender composition between owners and employees in the sole-proprietor accounting firm on its profit performance. Based on the Queen Bee Syndrome, we attempt to extend prior literature simply discussing owners’ gender on profit performance by discussing the gender composition of owner and employees on profit performance. The data used for this thesis are obtained from Annual Survey of Accounting Firms in Taiwan, and the sample period is from 1992 to 2008. The study has two major findings. First, the higher proportion of female employees, the sole-proprietor accounting firm has the lower profit performance. Secondly, abstracted form the female owner of sole-proprietor accounting firm, we find the sole-proprietor accounting firm has the lowest profit performance while there is higher proportion of female employees. These findings provide the guidance for decision making to managers in accounting industry, particularly the sole-proprietor accounting firm. Since the professional services characteristic of accounting industry, the results also offer potential reference to managers in sub-industries such as law firms and consulting firms.