| Summary: | 碩士 === 雲林科技大學 === 會計系研究所 === 97 === The empirical data of this study are obtained from 1989 to 2006 Survey Report of Public Accounting Firms, and audit firms were divided into nationwide-sized, region-sized and personal-sized, afterward selected audit firms, which have professional training and non-professional training separately, and paired by total revenue. It shows that the size paired with audit firms was similar. The study utilizes regression analysis to investigate the relation between professional training in the audit firms and their organizational-level outcomes and compare the difference between having professional training and non-professional training.
The main results of study are stated as follows:
1. The relation between the professional training of all the nationwide-sized, region-sized and personal-sized audit firms and organizational-level outcomes is positive and significant.
2.When it comes to differentiation between having professional training and non-professional training, for nationwide-sized audit firms, the relation between having professional training and organizational-level outcomes is positive but insignificant. It is perspicuous that the professional training has few effects on nationwide-sized audit firms.；For region-sized and personal-sized audit firms, the relation between non professional training and organizational-level outcomes is negative and significant. It means when region-sized and personal-sized audit firms do not provide professional training, their organization-level outcomes is better than providing professional training, but professional training is still useful for organization-level outcomes.
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