The impact of human resources inputs on the performance in accounting firms before and after the amendment of Certified Public Accountant Act in 2007

• Main Authors: WANG, JYUN-JIE, 王俊傑
• Other Authors: YANG, CHUNG-CHENG
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/td7btk

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.