Management advisory services and operating performance: Consideration of gender defferences
| Autor: | Chieh-Yu Cheng, 鄭傑友 |
|---|---|
| Rok vydání: | 2014 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 102 This study investigates the association between management advisory services （MAS）and operating performance of proprietorship audit firms in Taiwan. Empirical data are from Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan. Sampling period of audit firms alone is from 1992 to 2011 and that of coalition between audit firms and consulting firms is 1998 to 2011. For audit firms alone, the association between MAS and operating performance of male and female-owned proprietorship audit firms is positive. Male-owned audit firms outperform female-owned firms. Male-owned audit firms have higher contribution degree of MAS to operating performance than female-owned firms do. For the coalition between audit firms and consulting firms, the association between MAS and operating performance is positive for the male-owned-firm and female-own-firm coalitions. Operating performance of male-owned firm coalition outperforms that of female-own-firm coalition. Female-own-firm coalition has higher contribution degree of MAS to operating performance than male-own-firm coalition. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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