The Relationship between Gender Gap, Business Strategy and Profitability in Audit Firms.
碩士 === 長榮大學 === 經營管理研究所 === 101 === Empirical data are from the 2001-2010 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission (FSC). This study investigates the relationship between gender gap, business strategy and profitability. We define performance of audit...
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ndltd-TW-101CJU004570122016-05-22T04:33:05Z http://ndltd.ncl.edu.tw/handle/22661908920642091268 The Relationship between Gender Gap, Business Strategy and Profitability in Audit Firms. 性別差異、經營策略與會計師事務所利潤率之關連性 Chiu,Hsin-Ju 邱欣儒 碩士 長榮大學 經營管理研究所 101 Empirical data are from the 2001-2010 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission (FSC). This study investigates the relationship between gender gap, business strategy and profitability. We define performance of audit firms as profitability. In terms of business strategy audit firms adopt, this study divides total samples into two categories, defender and prospector type firms. Our findings first demonstrate that the effect of gender gap on profitability is significantly positive. Male-owned audit firms are superior in profitability to female-owned ones. Secondly, empirical results indicate that business strategy is a more important performance determinant than gender gap in the sole proprietorship audit firms. Further, based on the market location take, total samples are classified into two categories: northern and non-northern local audit firms. The empirical results show that the effect of gender gap on profitability is significantly positive in northern local audit firms. However, defender type firms have better profitability than prospector type firms in both northern local audit firms and in the non-northern local audit firms. The extent of profitability effects of gender gap and business strategy differs between audit firms taking varied market location. Yang, Yi-Fang Yen,Yi-Wen 楊怡芳 顏義文 2013 學位論文 ; thesis 65 zh-TW |
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碩士 === 長榮大學 === 經營管理研究所 === 101 === Empirical data are from the 2001-2010 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission (FSC). This study investigates the relationship between gender gap, business strategy and profitability. We define performance of audit firms as profitability. In terms of business strategy audit firms adopt, this study divides total samples into two categories, defender and prospector type firms. Our findings first demonstrate that the effect of gender gap on profitability is significantly positive. Male-owned audit firms are superior in profitability to female-owned ones.
Secondly, empirical results indicate that business strategy is a more important performance determinant than gender gap in the sole proprietorship audit firms. Further, based on the market location take, total samples are classified into two categories: northern and non-northern local audit firms. The empirical results show that the effect of gender gap on profitability is significantly positive in northern local audit firms. However, defender type firms have better profitability than prospector type firms in both northern local audit firms and in the non-northern local audit firms. The extent of profitability effects of gender gap and business strategy differs between audit firms taking varied market location.
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author2 |
Yang, Yi-Fang |
author_facet |
Yang, Yi-Fang Chiu,Hsin-Ju 邱欣儒 |
author |
Chiu,Hsin-Ju 邱欣儒 |
spellingShingle |
Chiu,Hsin-Ju 邱欣儒 The Relationship between Gender Gap, Business Strategy and Profitability in Audit Firms. |
author_sort |
Chiu,Hsin-Ju |
title |
The Relationship between Gender Gap, Business Strategy and Profitability in Audit Firms. |
title_short |
The Relationship between Gender Gap, Business Strategy and Profitability in Audit Firms. |
title_full |
The Relationship between Gender Gap, Business Strategy and Profitability in Audit Firms. |
title_fullStr |
The Relationship between Gender Gap, Business Strategy and Profitability in Audit Firms. |
title_full_unstemmed |
The Relationship between Gender Gap, Business Strategy and Profitability in Audit Firms. |
title_sort |
relationship between gender gap, business strategy and profitability in audit firms. |
publishDate |
2013 |
url |
http://ndltd.ncl.edu.tw/handle/22661908920642091268 |
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