The impact of human resources inputs on the performance in accounting firms before and after the amendment of Certified Public Accountant Act in 2007
碩士 === 國立雲林科技大學 === 會計系 === 106 === The study uses “ The survey of Taiwan’s accounting firms” from Financial Supervisory Commission R.O.C. as the sample. Because the purpose of the study, I observe the sample in the period of 2001-2016 year. The study uses the translog function, dividing the perfo...
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ndltd-TW-106YUNT03850212019-05-16T00:22:59Z http://ndltd.ncl.edu.tw/handle/td7btk The impact of human resources inputs on the performance in accounting firms before and after the amendment of Certified Public Accountant Act in 2007 我國會計師法規於96年修改前後對會計師事務所收入之影響 WANG, JYUN-JIE 王俊傑 碩士 國立雲林科技大學 會計系 106 The study uses “ The survey of Taiwan’s accounting firms” from Financial Supervisory Commission R.O.C. as the sample. Because the purpose of the study, I observe the sample in the period of 2001-2016 year. The study uses the translog function, dividing the performance indicator into three main business revenues to research the impact of human resources inputs on the performance indicators. Before and after the amendment of Certified Public Accountant Act on 2007 year, the empirical results of Model I and Model II indicates: (1) Every human resource input indeed has the significantly positive relation with the specific performance indicator. (2) To Big 4 accounting firms, only A&A% is significantly and positively affected by human resource inputs; to the others, only MAS% is significantly and positively affected by human resource inputs. YANG, CHUNG-CHENG 楊忠城 2018 學位論文 ; thesis 65 zh-TW |
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碩士 === 國立雲林科技大學 === 會計系 === 106 === The study uses “ The survey of Taiwan’s accounting firms” from Financial Supervisory Commission R.O.C. as the sample. Because the purpose of the study, I observe the sample in the period of 2001-2016 year. The study uses the translog function, dividing the performance indicator into three main business revenues to research the impact of human resources inputs on the performance indicators. Before and after the amendment of Certified Public Accountant Act on 2007 year, the empirical results of Model I and Model II indicates: (1) Every human resource input indeed has the significantly positive relation with the specific performance indicator. (2) To Big 4 accounting firms, only A&A% is significantly and positively affected by human resource inputs; to the others, only MAS% is significantly and positively affected by human resource inputs.
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author2 |
YANG, CHUNG-CHENG |
author_facet |
YANG, CHUNG-CHENG WANG, JYUN-JIE 王俊傑 |
author |
WANG, JYUN-JIE 王俊傑 |
spellingShingle |
WANG, JYUN-JIE 王俊傑 The impact of human resources inputs on the performance in accounting firms before and after the amendment of Certified Public Accountant Act in 2007 |
author_sort |
WANG, JYUN-JIE |
title |
The impact of human resources inputs on the performance in accounting firms before and after the amendment of Certified Public Accountant Act in 2007 |
title_short |
The impact of human resources inputs on the performance in accounting firms before and after the amendment of Certified Public Accountant Act in 2007 |
title_full |
The impact of human resources inputs on the performance in accounting firms before and after the amendment of Certified Public Accountant Act in 2007 |
title_fullStr |
The impact of human resources inputs on the performance in accounting firms before and after the amendment of Certified Public Accountant Act in 2007 |
title_full_unstemmed |
The impact of human resources inputs on the performance in accounting firms before and after the amendment of Certified Public Accountant Act in 2007 |
title_sort |
impact of human resources inputs on the performance in accounting firms before and after the amendment of certified public accountant act in 2007 |
publishDate |
2018 |
url |
http://ndltd.ncl.edu.tw/handle/td7btk |
work_keys_str_mv |
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