| Summary: | 碩士 === 國立雲林科技大學 === 會計系 === 104 === This study examines the association between operating performance and overlapped businesses of Taiwanese proprietorship audit firms during the pre-Tax Agent Act and post-Tax Agent Act periods. Empirical data sources from the 1992 to 2012 Survey Report of Public Accounting Firms in Taiwan, published by Financial Supervisory Commission. Main empirical results are as follows. For the operating performance of proprietorship audit firms, net income per proprietor, net income per employee, and employee product are inferior in the post-Tax Agent Act period. For the overlapped businesses of proprietorship audit firms, total volume of the overlapped businesses in the post-Tax Agent Act period is worse than that of in the pre-Tax Agent Act period. However, both the total revenues and unit price in the post-Tax Agent Act period are better that in the post-Tax Agent Act period.
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