Association between Knowledge and Performance of Audit Firms: Consideration of Business Strategies
碩士 === 國立雲林科技大學 === 會計系 === 102 === This study examines the effects of explicit and tacit knowledge on the performance of audit firms adopting different strategy type. Empirical data are from the 1992 to 2011 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission,...
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ndltd-TW-102YUNT03850122016-02-21T04:21:01Z http://ndltd.ncl.edu.tw/handle/54218766818527729989 Association between Knowledge and Performance of Audit Firms: Consideration of Business Strategies 知識與會計師事務所經營績效之關聯性:考慮經營策略之影響 Chen, Ying-Yu 陳映羽 碩士 國立雲林科技大學 會計系 102 This study examines the effects of explicit and tacit knowledge on the performance of audit firms adopting different strategy type. Empirical data are from the 1992 to 2011 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. Total sample is divided into three categories, including analyzer, defender and prospector audit firms. Based on multiple regression analyses, we find significant effects of explicit knowledge on performance for analyzer and prospector audit firms. Further, significant differences in the operating performance exist between audit firms adopting varied strategies. Also, after the SOX of 2012, explicit knowledge have significantly greater effects on operating performance of analyzer audit firms than implicit knowledge does. Chen, Yahn-Shir 陳燕錫 2014 學位論文 ; thesis 59 zh-TW |
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碩士 === 國立雲林科技大學 === 會計系 === 102 === This study examines the effects of explicit and tacit knowledge on the performance of audit firms adopting different strategy type. Empirical data are from the 1992 to 2011 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. Total sample is divided into three categories, including analyzer, defender and prospector audit firms. Based on multiple regression analyses, we find significant effects of explicit knowledge on performance for analyzer and prospector audit firms. Further, significant differences in the operating performance exist between audit firms adopting varied strategies. Also, after the SOX of 2012, explicit knowledge have significantly greater effects on operating performance of analyzer audit firms than implicit knowledge does.
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author2 |
Chen, Yahn-Shir |
author_facet |
Chen, Yahn-Shir Chen, Ying-Yu 陳映羽 |
author |
Chen, Ying-Yu 陳映羽 |
spellingShingle |
Chen, Ying-Yu 陳映羽 Association between Knowledge and Performance of Audit Firms: Consideration of Business Strategies |
author_sort |
Chen, Ying-Yu |
title |
Association between Knowledge and Performance of Audit Firms: Consideration of Business Strategies |
title_short |
Association between Knowledge and Performance of Audit Firms: Consideration of Business Strategies |
title_full |
Association between Knowledge and Performance of Audit Firms: Consideration of Business Strategies |
title_fullStr |
Association between Knowledge and Performance of Audit Firms: Consideration of Business Strategies |
title_full_unstemmed |
Association between Knowledge and Performance of Audit Firms: Consideration of Business Strategies |
title_sort |
association between knowledge and performance of audit firms: consideration of business strategies |
publishDate |
2014 |
url |
http://ndltd.ncl.edu.tw/handle/54218766818527729989 |
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