非审计服务多样化对经营战略与绩效影响之研究

发布时间：2018-09-01 05:32

【摘要】： 本研究以台湾中小型联合执业的会计师事务所为研究对象,与大型会计师事务所相比,台湾中小型会计师事务所的市场结构属于独占性竞争,而非审计服务的专业异质性高,本研究探讨非审计服务多样化对经营战略与绩效影响之研究。本研究采用问卷调查方式来搜集研究资料,问卷填答者为台湾省会计师公会登录之合伙会计师。在实证分析上,本研究采用以下几种分析:(1)结构方程模式(structural equation modeling,SEM);(2)被中介的调节效果模式(mediated moderation model)。本研究首先针对所建构的理论模式,以LISREL检定整体模式之配适度与验证假说;其次,以OLS回归模式探讨两种被中介的调节效果模式,以验证信任机制的调节效果是否显着。本研究样本选自2008年台湾省会计师公会会员名录,以随机抽样方式共寄发电子问卷500份,回收320份,剔除未填答完全以及极端值的10份问卷,共计回收有效样本310份,有效样本回收率62%。实证结果显示:(1)会计师本身所具备的非审计服务异质多样性程度越高时,越倾向采取价格竞争行为的竞争性战略;(2)会计师本身所具备的非审计服务多样性程度越高时,越倾向采取非价格竞争行为的竞争性战略;(3)会计师所采用非价格竞争的战略手段,对组织的经营绩效有正向的影响;(4)会计师本身所具备的非审计服务多样性程度越高时,人际间信任会弱化价格竞争行为的形成;(5)会计师本身所具备的非审计服务多样性程度越高时,人际间信任会弱化非价格竞争行为的形成。
[Abstract]:Compared with large accounting firms, the market structure of small and medium-sized accounting firms in Taiwan is monopolistic competition, rather than the professional heterogeneity of audit services. This study explores the impact of diversification of non-audit services on business strategy and performance. A questionnaire survey was conducted to collect the data. The respondents were partnership accountants registered by the Taiwan Provincial Institute of Accountants. In the empirical analysis, this study adopts the following analysis: (1) structural equation model (structural equation modeling,SEM); (2) mediated regulatory effect model (mediated moderation model). This study aims at the theoretical model constructed and uses LISREL to verify the fitness of the whole model and to verify the hypothesis. Secondly the OLS regression model is used to explore two mediated regulatory effect models to verify whether the regulatory effect of the trust mechanism is significant or not. This study sample was selected from the 2008 Taiwan Institute of Accountants' Directory, sending a total of 500 electronic questionnaires by random sampling, retrieving 320, excluding 10 questionnaires with incomplete and extreme values. A total of 310 valid samples were recovered. The effective sample recovery rate was 62%. The empirical results show that: (1) the higher the heterogeneity of non-audit services, the more inclined to adopt the competitive strategy of price competitive behavior; (2) the higher the diversity of non-audit services, the higher the degree of non-audit service diversity. The more inclined to adopt the competitive strategy of non-price competitive behavior; (3) the positive effect of the non-price competitive strategy adopted by accountants on the business performance of the organization; (4) the higher the diversity of non-audit services, the higher the degree of diversity of non-audit services. Interpersonal trust will weaken the formation of price competition behavior; (5) the higher the diversity of non-audit services, the more interpersonal trust will weaken the formation of non-price competition behavior.
【学位授予单位】：暨南大学
【学位级别】：博士
【学位授予年份】：2009
【分类号】：F239.4;F272;F224

【共引文献】