| Summary: | 碩士 === 國立雲林科技大學 === 會計系 === 103 === This study examines the effects of gender gap and business strategy on operating performance for proprietorship audit firms in Taiwan. We use Miles and Snow's popular classification of Defender and Analyzer business strategies to define audit firms whose auditors provides traditional services as Defender and whose auditors provides both traditional and non-traditional audit services as Analyzer. Empirical data are obtained from the 1992 to 2012 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission. Main empirical results are as follows. Firstly, the operating performance of male-owned audit firms is better than that of female-owned ones. Secondly, Analyzers business strategy is superior in operating performance to Defenders. Thirdly, whatever business strategies audit firms adopt, male-owned firms perform better than female-owned firms. Moreover, male-owned audit firms using Analyzer business strategy perform better than female-owned audit firms using Defenders business strategy. Finally, the operating performance of male-owned audit firms using Defender business strategy is insignificantly different from female-owned audit firms using Analyzer business strategy. Findings gained in this study indicate that gender gap still exist in audit firms in Taiwan. But the effect of gender gap seems to influence operating performance insignificantly in Analyzers that provides both traditional and non-traditional audit services.
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