Determinants of CPA Firm Performance in Taiwan

• Main Authors: Pai-Sheng Lee, 李柏陞
• Other Authors: Yahn-Shir Chen
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/53791578592176063098

碩士 === 靜宜大學 === 會計學系研究所 === 90 === This study investigates the determinants of certified public accountant （cpa）firms performance in Taiwan from 1992 to 1999. Samples come from survey of cpa firms by Ministry of Finance. To precede regression analysis, samples are divided into two categories-big size firm and small size firms. Results are summarized as follows： 一、 Only the cpa firms with positive performance are included in the sample, the regression findings are- (一) For big size firms, on-the-job training, salary and ages of firm are significantly correlated with firm performance positively. (二) For small size firms, marker share and salary are significantly correlated with firm performance positively. (三) For total samples, market share, on-the-job training and salary are significantly correlated with firm performance positively. 二、 When all of the cpa firms are included in the sample, the regression finding are- (一) For the big size firms, risk, salary and size are significantly correlated with firm performance positively. (二) For small size firms, market share, on-the-job training, size and CpaR are significantly correlated with firm performance positively. (三) For total samples, the results are similar to those of size firms.