本研究以台灣獨資型會計師事務所為研究對象,採用2001年到2010年「會計師事務所服務業調查表」資料庫進行分析,探討性別差異與經營策略對事務所利潤率之影響。首先,實證結果顯示男執業會計師事務所利潤率高於女執業會計師事務所,亦即性別差異影響會計師事務所經營績效。再者,由於事務所執行業務收入可分傳統業務及非傳統業務,故本文結合Miles and Snow(1984)的經營策略,將會計師事務所區分為主要執業收入為傳統業務的防禦型事務所,以及非傳統業務的探勘型事務所。而研究結果指出,探勘型事務所利潤率高於防禦型事務所。最後,本文同時比較性別差異及經營策略對事務所利潤率的影響程度,分析結果顯示,相較於性別差異,經營策略對利潤率的影響較大。此外,進一步依據事務所委託客戶位址區分為北部及非北部,實證結果顯示性別差異僅對委託客戶在非北部的事務所有影響,而不論是北部或非北部,經營策略皆影響事務所利潤率,且探勘型事務所利潤率高於防禦型。意味著,即使台灣會計師業仍存有性別差異的影響,但透過以非傳統業務為主的探勘型經營策略,仍可為會計師事務所帶來較高的利潤率。
Empirical data are from the 2001-2010 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission (FSC). This study investigates the relationship between gender gap, business strategy and profitability. We define performance of audit firms as profitability. In terms of business strategy audit firms adopt, this study divides total samples into two categories, defender and prospector type firms. Our findings first demonstrate that the effect of gender gap on profitability is significantly positive. Male-owned audit firms are superior in profitability to female-owned ones. Secondly, empirical results indicate that business strategy is a more important performance determinant than gender gap in the sole proprietorship audit firms. Further, based on the market location take, total samples are classified into two categories: northern and non-northern local audit firms. The empirical results show that the effect of gender gap on profitability is significantly positive in northern local audit firms. However, defender type firms have better profitability than prospector type firms in both northern local audit firms and in the non-northern local audit firms. The extent of profitability effects of gender gap and business strategy differs between audit firms taking varied market location.