Strategic Role of Size and Quality in Performance Creation: Evidence from Taiwan's Sole Proprietorship Audit Firms

事務所規模與審計人員品質在績效創造之策略性角色－以台灣獨資型會計師事務所為例

陳燕錫(Yahn-Shir Chen) ； 鄭育書(Yu-Shu Cheng)

《人力資源管理學報》 8卷3期 (2008/09) Pp. 73-93

https://doi.org/10.6147/JHRM.2008.0803.04

摘要

本研究從組織生命週期觀點，運用路徑分析探討獨資型會計師事務所規模、審計人員品質與經營績效之間的關聯性。實證資料來自我國財政部統計處民國87年至93年的「會計師事務所服務業調查報告」。實證結果顯示，擴大規模是「青年期」與「成年期」的最佳經營策略，而品質提升則是「老年期」的最佳策略。在會計師業經營環境日益艱困之際，本文的研究結果具有重要的政策及管理意涵。

關鍵字

事發所規模 ； 審計人員品質 ； 經營績效 ； 生命週期 ； 會計師事務所

並列摘要

This study examines the relationship among size, auditor quality and financial performance of audit firm in terms of an organizational life cycle framework. Path analysis is applied to test the relationships. Empirical data are obtained from the 1998-2004 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, R.O.C. Findings obtained indicate different objectives of audit firm across different life cycle stage. The life cycle is characterized by three stages: the youth, the adult and the old. During the youth stage, size has more powerful strategic role than auditor quality in creating financial performance. In the adult stage, size is the only way to improve financial performance. However, during the old stage, the only way taken by audit firm to create superior performance is to enhance its auditor quality. Our findings not only contribute to the literature of human resources but also provide the owners of audit firms with useful information for their operating decision-making.

並列關鍵字

auditor size ； auditor quality ； financial performance ； life cycle ； audit firm

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