| Summary: | 碩士 === 國立雲林科技大學 === 會計系 === 104 === This study examines the effects of management advisory service, strategy type and operating performance of proprietorship audit firms in Taiwan. Empirical data are from the 1989 to 2013 Survey Report of Public Accounting Firms in Taiwan, published by Financial Supervisory Commission. Main empirical results are as follows. First, the operating performance of male-owned audit firms is better than that of female-owned ones. Secondly, operating performance of the proprietorship audit firms taking Analyzer strategy is better than that taking Defender strategy. While proprietorship audit firms adopt the same strategy type, operating performance of male-owned firms is still significantly higher than that of female-owned firms. Further, male-owned firms taking Defender strategy is better than that female-owned audit firms taking Analyzer strategy. Thirdly, whatever business strategies audit firms adopt, management advisory service is positively correlated with operating performance. The correlation degree of male-owned audit firms is significantly higher than that of female-owned audit firms. Finally, for proprietorship audit firms adopting Analyzer strategy, their management advisory services positively relate to operating performance. The correlation degree of male-owned audit firms is also significantly higher than that of female-owned audit firms.
Keywords: Audit firms, Management advisory service, Strategy type, Performance
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