| Summary: | 碩士 === 國立雲林科技大學 === 會計系 === 102 === This study examines the moderating effects of continuing professional education (CPE) on the relation between information technology (IT) and operating performance of audit firms in Taiwan. Empirical data are from the 2002-2011 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. IT is defined as total IT expenditures which is further divided into software and hardware IT expenditures.
Empirical results indicate that IT negatively relates to operating performance of large and small sized audit firms, an evidence of (IT) productivity paradox. Next, continuing professional education positively associates with operating performance significantly. Further, continuing professional education moderates the relation between IT and operating performance of large and small sized audit firms. This indicates that continuing professional education mitigates the negative effects from IT productivity paradox.
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