| Summary: | 碩士 === 亞洲大學 === 會計與資訊學系 === 102 === In this study, we investigated whether accounting firms adjusted human capital investments to adapt to the increasing risks of litigation, which damages a firm’s reputation or induces legal liability. By using the PROCOMP case, the litigation risk periods were divided into high-risk and low-risk periods, and whether the human capital, a key factor used for maintaining the service quality of firms, increased as the risks of litigation elevated was examined. This study collected data recorded between 1998 and 2008 from the Accounting Firms Service Survey, and the empirical results showed that the human capital of accounting firms was significantly high in the areas of highly educated accountants, experienced accountants, and on-the-job training expenses during a high litigation risk period. The results can be used as a reference by accounting firms and supervisory units for amending human capital policies.
|
|---|
