合夥會計師教育程度與事務所績效之關聯性

Association between Education Level of Partners and Performance of CPA Firms

陳燕錫(Yahn-Shir Chen) ； 陳筱平(Shaw-Ping Chen) ； 管國珍(Kuo-Tson Goan)

《商業現代化學刊》 5卷4期 (2010/09) Pp. 203-222

https://doi.org/10.6132/JCM.2010.5.4.11

摘要

本研究探討合夥會計師教育程度與會計師事務所經營績效之關聯性。首先以OLS多元迴歸分析不同教育程度對事務所經營績效之影響，其次採用Tobit迴歸分析，探討具有何種特質的合夥會計師事務所較會遴選教育程度較高的會計師為合夥會計師，最後以t檢定探討合夥會計師學歷不同是否會導致業務收入結構的不同。實證資料取自民國93至95年，行政院金融監督管理委員會之「會計師事務所服務業調查報告」資料庫。研究結果顯示：合夥會計師教育程度與經營績效呈顯著正相關；而經營績效越好與員工教育程度越高之合夥會計師事務所越有可能遴選具有碩士學歷之會計師成為合夥會計師；此外，合夥會計師碩士學歷比例較高之會計師事務所在財務簽證、稅務簽證和管理顧問三方面的收入，顯著大於合夥會計師學士比例較高之會計師事務所。以往的研究多著重在不同學歷的個人在事務所職涯發展的比較，甚少論及合夥會計師學歷對業務與績效之影響。本研究結果可提供會計系畢業生面臨生涯規劃，以及會計師事務所在遴選合夥會計師時的參考。

關鍵字

教育程度 ； 經營績效 ； 會計師事務所

並列摘要

This paper is focused on the association between education level of partners and performance of CPA firms. We use OLS multiple regression model to analyze the effect of education level of partners to the performance of CPA firms. Tobit model is used to explore the characteristics of CPA firms which recruit partners with higher level of education. We also examine the relationship between education level of partners and business structure of CPA firms with t test. Empirical data are obtained from 2004 to 2006 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. The main findings are as follows: first, the education level of partners is positively significantly associated with the performance of CPA firms; second, with higher operating performance and education level of employees, CPA firms will have higher chance to recruit partners with master degree; and third, CPA firms with higher percentage of master degree of partners tend to have significantly higher revenue from audit of financial statements, audit of an income tax return and management consultation as compared with those having higher percentage of bachelor degree. Most of the previous researches focused on the effect of education on professional career development of employees' level, rather than on partners'. These results are especially beneficial for accounting graduates in their career planning and for CPA firms when they are recruiting new members.

並列關鍵字

Education level ； Performance ； CPA firms