Investigating Compensation Schemes and Performance Incentives for Partners in Taiwanese Large Accounting Firms

• Main Authors: Tan-Li Huang, 黃丹莉
• Other Authors: Chan-Jane Lin
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/r8npdx

碩士 === 國立臺灣大學 === 會計學研究所 === 107 === This is the first domestic study to investigate compensation schemes and performance incentives for Big 4 partners in Taiwan. Besides, we also used questionnaires survey about satisfaction at compensation schemes for partners of one of the interviewed firms to conduct an empirical analysis. Through the interview, we found that the two firms both use one profit pool and Partner Unit System as the profit-sharing method, and KPIs include financial, quality and compliance indicators. The two firms have also established related mechanisms about deducting the units of partners for the lack of quality, violation of independence and non-compliance with policies, to prevent partners from moving toward a more commercial business model. In addition, the two firms have similar transparency policies, with each individual partner informed about the units distribution and compensation levels each year. However, the partners remain anonymous with each other.