本研究探討會計師事務所審計人員品質對策略與員工產值之直接及調節效果,資料來源為我國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,研究期間為1989年至2010年。本文採主成份分析萃取出審計人員品質,並將會計師事務所依據策略型態區分為防衛者與開創者。本研究結果顯示,審計人員品質對會計師事務所員工產值有顯著正向影響,事務所策略型態對員工產值之影響無顯著差異。而審計人員品質與策略型態的交乘項與事務所員工產值為正相關,亦即審計人員品質對事務所策略與員工產值具調節效果.意味著會計師事務所若能善用人力資本,進而與經營策略相結合,將可提升事務所經營績效。
This study examines the direct and interactive effects of auditor quality on the relationship between business strategy and productivity in audit firms. Empirical data are from the 1989-2010 Survey Report of Audit Firms in Taiwan. This paper extracted auditor quality by principal component analysis. In terms of business strategy audit firms adopt, this study divides total samples into two strategy typology, defender and prospector type firms. Empirical results demonstrate that the effect of auditor quality on productivity is significantly positive. Furthermore, productivity is improved by the interaction between auditor quality and strategy, indicating that moderating effects of auditor quality on strategy and productivity.