| Summary: | 碩士 === 國立中央大學 === 經濟學研究所 === 97 === This study employs a firm level data from Taiwan accounting office to verify the wage effect of the certification of public accountant (CPA) and CPA partnership with particular attention paying on issues regarding the muti-national firms. We empirically estimate the value of CPA and CPA partnership and use variables measuring the shocks from aggregate demand, supply, concentration ratio and revenue as explanatory variables to investigate the long-term trend tendencies of the value of CPA and CPA partnership. Moreover, the size effect of the accounting office is also emphasized in this paper. Empirically, 10 hypotheses are tested. The empirical results show that CPA and CPA partnership working in muti-national firms can get more payment. The shocks actually make the long-term trend tendencies of the value of CPA change.
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