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研究生:Enny Susilowati Mardjono
研究生(外文):Enny Susilowati Mardjono
論文名稱:營運策略、性別和績效:來自台灣會計師事務所的證據
論文名稱(外文):Business and Operating Strategies, Gender and Performance: Evidence from Audit Firms in Taiwan
指導教授:陳燕錫陳燕錫引用關係楊怡芳楊怡芳引用關係
指導教授(外文):Yahn-Sir ChenYi-Fang Yang
口試委員:郭啟賢劉正田陳心田楊仁壽
口試委員(外文):Kuo Chi ShengLiu ZhengtianChen Shin-TienJenshou Yang
口試日期:2022-05-14
學位類別:博士
校院名稱:國立雲林科技大學
系所名稱:會計系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2022
畢業學年度:110
語文別:英文
論文頁數:124
中文關鍵詞:經營策略非審計服務經營績效性別
外文關鍵詞:Business StrategyOperating StrategyNon-Audit ServicesPerformanceGender
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本研究旨在探討台灣會計師事務所中,經營策略分別採防禦者 (Defenders)、探勘者(Prospectors)及分析者(Analyzers)的情況下,對男性或女性執業會計師事務所經營績效之影響。此外,我們亦依據事務所業務多角化程度,將經營策略區分為多角化(Diversified)及集中化(Focus),進而分析在執業會計師具性別差異下,不同經營策略對事務所經營績效之影響。本研究資料來源為金管會會計師事務所服務業調查報告,研究期間為1989年至2018年,研究結果顯示,整體而言經營策略為探勘者之經營績效優於防禦者。而無論在男性或女性執業會計師事務所中,經營策略為分析者之事務所經營績效優於探勘者及防禦者。此意味著激烈的市場競爭驅使事務所採取分析者策略。本研究建議,採分析者策略可為委託客戶提供更廣泛的審計及非審計服務,且在提供聯合服務過程中產生的知識外溢效果,將為事務所創造範疇經濟,亦即事務所透過提供管理諮詢服務來提高績效,從而提高知識外溢效果帶來的成本效益。另一方面,無論在男性或女性執業會計師事務所中,經營策略採多角化的事務所經營績效皆優於採集中化的事務所。因採多角化策略的事務所擁有大量的專業資源,例如產業專家等,可提供委託客戶更為全面的服務。
This study aims to examine the effect of business strategies, including Defenders, Prospectors, and Analyzers, on the performance of male-owned and female-owned audit firms in Taiwan. Also we tried to explore the effect of operating strategies, including Diversified and Focus, on the performance of male-owned and female-owned audit firms in Taiwan. Based on the 1989–2018 Survey Report of Audit Firms in Taiwan, we find that Prospector firms outperform Defender firms. Further results show that male-owned audit firms and female-owned audit firms taking Analyzers strategy are more appropriate to apply in operating their business than Defenders and Prospectors strategies to obtain their best performance. This study indicates that an increasingly competitive environment leads to Analyzers strategy. Our study recommends applying Analyzers strategy with a greater range of audit and non-audit services for clients. In the joint provision of audit and non-audit services, economies of scope for audit firms can be created by auditors by sharing knowledge spillovers across the services. Audit firms provide cost-efficiency flowing from knowledge spillovers by offering management advisory services to increase performance. In terms of operating strategy, Diversified strategy is more appropriate for both male-owned and female-owned audit firms in operating their businesses than Focus strategy to increase their performance. Both male-owned and female-owned audit firms taking Diversified firms can provide more services completely, so they have a lot of skilled professional resources such as expert auditors to serve clients.
摘要 i
ABSTRACT ii
ACKNOWLEDGEMENTS iii
TABLE OF CONTENTS iv
LIST OF TABLES vii
CHAPTER 1 BUSINESS STRATEGIES AND PERFORMANCE: EVIDENCE
FROM AUDIT FIRMS IN TAIWAN 1
1.1 INTRODUCTION 1
1.2 LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT 5
1.2.1 The Miles-Snow Strategic Types 5
1.2.2 Human Capital Theory 111
1.2.3 Resource Dependence Theory (RDT) 11
1.2.4 Business Strategy 133
1.3 METHODOLOGY 177
1.3.1 Sample Selection 177
1.3.2 Empirical Model 19
1.3.3 Variable Definitions 20
1.4 EMPIRICAL RESULTS 22
1.4.1 Correlation Matrix 22
1.4.2 Descriptive Statistics 23
1.4.3 Regression Results of Business Strategy and Performance 24
1.5 CONCLUSION 25
1.5.1 Findings 25
1.5.2 Practical Implications and Future Study 25
CHAPTER 2 OPERATING STRATEGIES AND PERFORMANCE: EVIDENCE
FROM AUDIT FIRMS IN TAIWAN. 27
2.1 INTRODUCTION 27
2.2 LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT 29
2.2.1 Human Capital Theory 29
2.2.2 The Resource-Based View (RBV) and Business Strategy. 30
2.3 METHODOLOGY 39
2.3.1 Sample Selection 39
2.3.2 Empirical Model 43
2.3.3 Variable Definitions 43
2.4 EMPIRICAL RESULTS 45
2.4.1 Correlation Matrix 45
2.4.2 Descriptive Statistics 46
2.4.3 Regression Results of Operating Strategy on Performance. 48
2.5 CONCLUSION 50
2.5.1 Findings and Practical Implications. 50
2.5.2 Future Study 50
CHAPTER 3 BUSINESS AND OPERATING STRATEGIES, GENDER AND
PERFORMANCE: EVIDENCE FROM AUDIT FIRMS IN TAIWAN.........................51
3.1 INTRODUCTION 51
3.2 LITERATURE REVIEW AND HYPOTHESIS DEVELOPMENT 53
3.2.1 The Human Capital Theory 53
3.2.2 The Social-Role Theory 53
3.2.3 The Roles of Gender in the Performance of Audit Firms 54
3.3 METHODOLOGY 62
3.3.1 Sample Selection 62
3.3.2 Empirical Model 64
3.3.3 Variable Definitions 65
3.4 EMPIRICAL RESULTS 67
3.4.1 Correlation Matrix 67
3.4.2 Descriptive Statistics 67
3.4.3 Descriptive Statistics and Regression Results for Hypotheses H1-1 and H1-2 70
3.4.4 Descriptive Statistics and Regression Results for Hypotheses H2-1 and H2-2 76
3.4.5 Descriptive Statistics and Regression Results for Hypotheses H3-1, H3-2, and H3-3 80
3.4.6 Descriptive Statistics and Regression Results for Hypotheses H3-4, H3-5, and H3-6 83
3.4.7 Descriptive Statistics and Regression Results for Hypotheses H4-1 and H4-2 86
3.4.8 Regression Results for Hypotheses H5-1 and H5-2 90
3.5 CONCLUSIONS 91
3.5.1 Findings, Contribution and Practical Implications from Analysis of Business Strategies 91
3.5.2 Findings, Contribution and Practical Implications from Analysis of Operating Strategies 94
3.5.3 Future Research 96
REFERENCES 97
APPENDICES 108

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