Business Area and Management Advisory Services:Evidence from Audit Firms in Taiwan

• Main Authors: Mei-Nan Wu, 吳玫萳
• Other Authors: Yahn-Shir Chen
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/xr426c

碩士 === 國立雲林科技大學 === 會計系 === 102 === This study investigates the relation between management advisory services (MAS) and operating performance of audit firms practicing in different areas. Empirical data are from the 2002~ 2011 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. Total samples are divided into partnership and proprietorship audit firms practicing in the northern and non-northern areas. Empirical results indicate that operating performance of audit firms practicing in the northern area outperforms that of audit firms practicing in the non-northern area. Audit firms in the northern areas have significantly higher contribution degree of MAS to operating performance than audit firms in the non-northern areas. For audit firms in both northern and non-northern areas, the relation between MAS and operating performance is positive, and partnership audit firms outperform proprietorship ones. Proprietorship audit firms have higher contribution degree of MAS to operating performance than proprietorship audit firms do.