Дисертації з теми "Professional accounting firms"
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Ishaque, Maria. "Managing conflict of interests in professional accounting firms." Thesis, Anglia Ruskin University, 2017. http://arro.anglia.ac.uk/702312/.
Повний текст джерелаIshaque, Maria. "Managing conflict of interests in professional accounting firms." Thesis, Anglia Ruskin University, 2017. https://arro.anglia.ac.uk/id/eprint/702312/1/Ishaque_2017.pdf.
Повний текст джерелаWhang, Eunyoung. "Profitability Ratio Analysis for Professional Service Firms." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/104035.
Повний текст джерелаPh.D.
The DuPont analysis is one of the most commonly used financial analysis tools for traditional businesses. It disaggregates return on equity (ROE) into profit margin (PM), asset turnover (ATO), and leverage (LEV) thereby providing value-relevant information relative to aggregated profitability. In this paper, I extend the use of the DuPont model to the professional service industry. The professional service industry has recently become one of the fastest growing segments driving the U.S. economy (USITC 2009, U.S. Census Bureau of Economic Analysis 2009). Unlike traditional businesses whose key business assets are their physical assets, professional service firms rely on human capital assets that are not recognized in the balance sheet. I introduce a profitability ratio analysis model that focuses on human capital. I validate the model by examining whether the disaggregated profitability ratios for professional service firms add relevant information over aggregated ratio in the same way as they do for traditional businesses. I use law firms as a representative segment of the professional service sector to empirically evaluate my model. I collect financial and human resource data for 81 of the 100 largest U.S. law firms from 2000 to 2007 then disaggregate profit per equity partner (PPP) into the three profitability ratios: profit margin (PM), revenue per lawyer (RPL), and leverage (LEV). I compare the absolute forecasting error (AFE) of the simple AR (1) model that uses only the current year profit per equity partner (PPP) to forecast one-year ahead profit per equity partner (PPP) and my model that uses the three profitability ratio model (PM, RPL, and LEV) of current year to forecast one-year ahead profit per equity partner (PPP). I find that using the disaggregated profitability ratios significantly improves forecasting of future profitability relative to using only profit per equity partner (PPP), analogous to similar results documented for the DuPont model in Fairfield and Yohn (2001) and Soliman (2004). I examine which firm characteristics are associated with the profitability ratios. I include four firm characteristics variables (STRUCTURE, SCOPE-INTL, SCOPE-RGNL, and SCALE) that are commonly used in economic analysis of industrial organizations. I find that the profitability ratios are systematically associated with firm characteristics that reveal information on the business models of individual firms. Leverage (LEV) is higher in law firms with non-equity partners (STRUCTURE), international focus (SCOPE-INTL), regional focus (SCOPE-RGNL), or large size (SCALE). Law firms that are large sized (SCALE) or regional focused (SCOPE-RGNL) command premium fee (high RPL) on average, but law firms with international focus or with non-equity partners do not.
Temple University--Theses
Bruno, Simoes. "Marketing of professional services : a study of large accounting and legal firms in Hong Kong and Macau." Thesis, University of Macau, 1998. http://umaclib3.umac.mo/record=b1636768.
Повний текст джерелаWlker, Duncan. "The professional socialization of trainee and post qualified ICAEW auditiors in the big five multinational accounting firms." Thesis, University of Manchester, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.500501.
Повний текст джерелаWalker, Duncan. "The professional socialization of trainee and post qualified ICAEW auditors in the big five multinational accounting firms." Thesis, University of Manchester, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.501560.
Повний текст джерелаYip, Man-shan Tammy. "Total quality management for the accounting profession /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872215.
Повний текст джерелаDermarkar, Simon. "Commercialization of Auditing services offered by Professionals within Accounting Firms." Thesis, Université Laval, 2011. http://www.theses.ulaval.ca/2011/28210/28210.pdf.
Повний текст джерелаThe core of the study will highlight the presence of important pressures ensuing from commercialism throughout the professional auditing practice in the post-Enron era. The analysis of these features will be distinguished into two segments; first the pressures ensuing from the auditor’s desire of being perceived as commercially effective, and second, the pressures ensuing from the auditor’s aim of privileging the clients and remaining competitive in the market. The general business aspects of auditing (i.e., rapidity, efficiency, profitability) monitored by some financial indicators (i.e., recuperation rate and hourly recuperated fee) which are controlled and promoted through certain formalized processes (i.e., budgeting and performance assessment) within accounting organizations explain specifically why audit practitioners have a desire to be perceived as economically effective. Moreover, empirical findings indicate a certain evolution and ongoing – sometimes aggressive – presence of such mechanisms which potentially lead to negative effects such as deterioration of the working environment and neglectful alteration of audit approaches. Also, in order to counter increasing pressures related to rivalry and to increase market share, accounting firms deploy an evolving low pricing audit engagement strategy aiming to retain (or seduce) the auditees. Conversely to what many would think, the Sarbanes-Oxley Act and its Canadian adaptation did not get rid of such tactic in the audit industry. In fact, the strategy has evolved to the point where some smaller firms have to keep up by reluctantly adopting such method in order to counter Big Four’s aggressive marketing behaviours. In turn, that approach creates a certain controversy between the risk level of the engagement and the profitability aim which often remains at a standard level no matter the variation of the fee. I present excerpts indicating that the low balling auditor might aim at minimizing questionings through the audit work or literally seek to find where the audit work can be cut.
Dermarkar, Simon Pierre. "Commercialization of auditing services offered by professionals within accounting firms." Master's thesis, Université Laval, 2011. http://hdl.handle.net/20.500.11794/22508.
Повний текст джерелаThe core of the study will highlight the presence of important pressures ensuing from commercialism throughout the professional auditing practice in the post-Enron era. The analysis of these features will be distinguished into two segments; first the pressures ensuing from the auditor’s desire of being perceived as commercially effective, and second, the pressures ensuing from the auditor’s aim of privileging the clients and remaining competitive in the market. The general business aspects of auditing (i.e., rapidity, efficiency, profitability) monitored by some financial indicators (i.e., recuperation rate and hourly recuperated fee) which are controlled and promoted through certain formalized processes (i.e., budgeting and performance assessment) within accounting organizations explain specifically why audit practitioners have a desire to be perceived as economically effective. Moreover, empirical findings indicate a certain evolution and ongoing – sometimes aggressive – presence of such mechanisms which potentially lead to negative effects such as deterioration of the working environment and neglectful alteration of audit approaches. Also, in order to counter increasing pressures related to rivalry and to increase market share, accounting firms deploy an evolving low pricing audit engagement strategy aiming to retain (or seduce) the auditees. Conversely to what many would think, the Sarbanes-Oxley Act and its Canadian adaptation did not get rid of such tactic in the audit industry. In fact, the strategy has evolved to the point where some smaller firms have to keep up by reluctantly adopting such method in order to counter Big Four’s aggressive marketing behaviours. In turn, that approach creates a certain controversy between the risk level of the engagement and the profitability aim which often remains at a standard level no matter the variation of the fee. I present excerpts indicating that the low balling auditor might aim at minimizing questionings through the audit work or literally seek to find where the audit work can be cut.
Yip, Man-shan Tammy, and 葉文珊. "Total quality management for the accounting profession." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269515.
Повний текст джерелаKong, Yook-seng, and 江毓星. "Personnel management in accounting profession: the challenges of small firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1988. http://hub.hku.hk/bib/B31264116.
Повний текст джерелаEldaly, Mohamed Khaled. "Effects of the new regulations of the audit profession on the audit firms' strategies." Thesis, University of Bedfordshire, 2012. http://hdl.handle.net/10547/294283.
Повний текст джерелаWilliams, Brian. "Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion." Thesis, University of Oregon, 2016. http://hdl.handle.net/1794/19699.
Повний текст джерелаDesai, Vikram G. "CHANGE IN THE INDIAN ACCOUNTING PROFESSION: THREE STUDIES RELATED TO THE ENTRY OF THE BIG FOUR ACCOUNTING FIRMS IN INDIA." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2097.
Повний текст джерелаPh.D.
Kenneth G. Dixon School of Accounting
Business Administration
Business Administration PhD
Hsiung, Sanna. "The organizing and the balance between profession and profit in the Big Four accounting firms." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-31574.
Повний текст джерелаAlbahloul, Mohammad. "Internationalisation of auditing practices and auditing professions : a study of international standards and international accounting firms." Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488072.
Повний текст джерелаMysin, Roman. "Designing Performance Measurement System for Strategic Optimize-Sourcing Function in the Professional Services Firm." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359268.
Повний текст джерелаRahim, Aisha. "Highly skilled international labour migration : a qualitative study of migrant Pakistani professionals in London's big four accounting firms." Thesis, University of Nottingham, 2014. http://eprints.nottingham.ac.uk/27838/.
Повний текст джерелаNyaga, Casty K. "A design science approach to developing and determining web site quality dimensions for the public accounting profession." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2007. https://ro.ecu.edu.au/theses/1554.
Повний текст джерелаBenc, Rebecca, and Michaela Lind. "Väsentlighet : vilka kvalitativa faktorer påverkar revisorns bedömning?" Thesis, Högskolan Kristianstad, Avdelningen för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18696.
Повний текст джерелаMateriality is an important cornerstone of the auditor's assessment that governs how extensive an audit should be and which direction the audit should go. The purpose of this paper is to investigate which qualitative factors are considered to have an impact on the auditor's materiality assessment. Qualitative factors such as focus the auditor's experience, audit firm, the audit client's company-specific character and the auditor-client relationship. A quantitative method with a deductive approach has been used where a model was designed to illustrate how materiality assessment is influenced by the qualitative factors. The model has been designed based on previous scientific articles dealing with materiality. In addition, empirical evidence has been collected through a survey sent to all authorized auditors in Sweden, of which 154 respondents gave complete answers. The results shows differences in the level of materiality are determined depending on the auditor’s experience and whether the auditor worked at one of the larger agencies. There were also differences when considering positive and negative factors related to whether the client was listed or not, active in a risky or stable industry, and the auditor’s consideration to whether they were working with a new client. Auditors tend to react more strongly to negative factors. With a better understanding of which factors affect the auditor's assessment, we propose future studies on the client relationship and its impact on materiality judgement, as this area gave a significant difference, but has been not explored that much in earlier research.
Raphael, Lucia. "Sustainability Assurance and the Engagement of Multidisciplinary Teams." Thesis, Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-36902.
Повний текст джерелаVan, Wyk Nicolaas. "Business strategies and the small professional services firm : evidence from the accounting profession." Diss., 2008. http://hdl.handle.net/2263/23531.
Повний текст джерелаDissertation (MBA)--University of Pretoria, 2010.
Gordon Institute of Business Science (GIBS)
unrestricted
(12607723), Brian C. Hopley. "Profit sharing in professional accounting firms in different countries and by archetypes." Thesis, 1996. https://figshare.com/articles/thesis/Profit_sharing_in_professional_accounting_firms_in_different_countries_and_by_archetypes/19835932.
Повний текст джерелаIt is very difficult to diversify one's human capital (Gillson & Mnookin, 1985) which in turn influences one's remuneration in professional service firms. Partner compensation arrangements are central to the organisational purpose of professional accounting firms and partner remuneration plays a vital directional role in partnerships.
This study investigates whether nationally organised accounting firms use the same profit sharing methods in different countries to enable national firms to move to a fully international structure where partners in all countries share from the same profit pool. A single profit pool creates opportunities for firms to utilise the benefits relating to size and international expertise and obtaining work that uses this competitive advantage. A firm may also reduce its risk by rationalising its operations and reduce the exposure to work in which it does not have a competitive edge. The profit sharing arrangements of large professional accounting firms in South Africa were analysed focusing on similar criteria to that used in a study of profit sharing between partners in Australian "Big 6" professional accounting firms (Burrows & Black, 1996).
This research confirms that there are common themes in profit sharing methods used by national professional accounting firms in different countries. It strengthens the argument for having profit pools as wide as the ability to efficiently supply expertise across locations. (Zimmer & Holmes, 1996).
Partners' views concerning what should be rewarded in a "Big 6" firm are also investigated and relative reward levels for partner archetypes are presented. These gradations reflect the degree of diversifiable risk for partners in large accounting partnerships resulting from the individual characteristics and roles of partners.
Finally some thoughts on the principal determinants of partner share awards are discussed.
Hsiue, Hui-Wen, and 薛惠文. "Effect of Professional Training on the Operating Performance of Accounting Firms in Taiwan." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/86983231947596691059.
Повний текст джерела靜宜大學
會計學系研究所
92
Due to increases in the supply side of audit services, traditional audit market became much competitive in the recent years. The management of public accounting firms must pay more attention to their business operation in order to enhance operating performance and to improve their competition advantage. Among the feasible ways taken by the management to respond to the new environment, professional training is the most cost-effective mechanism. In theory, professional training upgrades the productivity of employee and performance of the organization. Hence, this study tries to examine the effect of professional training on the operating performance of public accounting firms in Taiwan during the past decade. The main findings are summarized as follows: In sum, the professional training hours of public accounting firms is positively related to the operating performance. In particular, training hours of the assistants in the public accounting firms display positive association with operating performance, indicating professional training is helpful to assistants to enhance their competence and audit quality, in sum, and increase the profit of public accounting firms. Besides, the external training hours of Certified public accountants are positively related to performance in big-sized public accounting firms.
TSAI, MING-TING, and 蔡明庭. "A Study on Strategy of Professional that Effected Cost Structure in Accounting Firms." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/53599202003100829627.
Повний текст джерела國立雲林科技大學
會計系
104
This study use Translog cost function model to analyze whether the firms are facing financial difficulties in the “of excellent proficient personnel” issue and whether to adopt a “strengthening personnel training and reduce of excellent proficient personnel problems” to be the main business strategy for the future costs of structural change characteristics of public accounting firms.The data use in this study are obtained from “Annual Surveys of Accounting Firms in Taiwan” for five years from 2009 to 2013, which is published by the Department of Statistics, Ministry of Finance, Taiwan. As the empirical results showed, The explanatory ability of the translog cost function model is excellent. As for as “of excellent proficient personnel” issue and whether to adopt a “strengthening personnel training and reduce of excellent proficient personnel problems” strategy are concerned, there is the significent change on the cost structure of the public accounting firms.
Ho, Yu-Tung, and 何雨彤. "Turnover of Professional and Cost Structure in Accounting Firms-A Study of Taiwan." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/23697782107240326477.
Повний текст джерела雲林科技大學
會計系研究所
98
The core values of Certified Public Accountants industry is to provide professional knowledge, and "people" is the most important resource to carry out the professional judgement. For a long time, the most difficult factors of Taiwan''s major CPA firms are facing a "turnover of professional" issue. To adopt the "strengthening personnel training and research and development, reducing turnover" is the next major business strategy. The cost studies of domestic CPA firm are minority. The thesis is concentrated on the CPA firms in Taiwan of professional turnover of the cost structure of the economies of scale characteristics by utilizing the Translog cost function model to analyze whether the firms are facing financial difficulties in the "professional turnover" issue and whether to adopt a "strengthening personnel training and research and development, reducing turnover" to be the main business strategy for the future costs of structural change characteristics of CPA firms. As the empirical results proved, Translog cost function is quite good to explain that the economies of scale prevail in CPA industry. No matter facing the "turnover of professional " issues or adopting the "strengthening personnel training and research and development, reducing turnover” strategy, the cost structure of CPA firms do have some significant changes. To the aspect of output, in the absence of the "turnover of professional " issues or adopting the "strengthening personnel training and research and development, reducing turnover” strategy may affect competitive behavior of CPA firms For example, instead of the traditional financial assurance or tax service income, CPA firms take more efforts to gain the income of consultant as the main revenue. To the aspect of input, in the absence of the "turnover of professional " issues or adopting the "strengthening personnel training and research and development, reducing turnover” strategy, if human resources, capital costs can be appropriately adjusted, total cost can be reduced with effect. In the absence of the "turnover of professional " issues, the price increase in labor costs will result in the increase of the total cost decreasingly.
Cai, Wen-Qian, and 蔡文謙. "Education Level and Productivity of Professional Staff for the Public Accounting Firms in Taiwan." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/m5qteq.
Повний текст джерела長榮大學
經營管理研究所
98
Now, high educational background people are full of the streets, bur do the low educational background people be out of work? This issue raises our concern. On human resource theory ,whether high educational background people really surpasses the low educational ones is the main study .In this text, taking public accounting firm employees for example, to study whether there are differences in productivity between high educational background people and the low ones ,and using of the function of the translog income to measure productivity. The empirical result shows that the average productivity of high educational background professional assistants is all notable higher than low educational background ones, but the condition is getting worse every year, till the latest year ,the average productivity of high educational background professional assistants even can not compare with low educational background ones, it is thus clear that high educational background at present is not essential.
"An analysis of the perceived organizational culture and job satisfaction of professional staff in large accounting firms." Chinese University of Hong Kong, 1987. http://library.cuhk.edu.hk/record=b5885871.
Повний текст джерелаTseng, Sheng-Yi, and 曾勝義. "The Impact of Professional Commitment on Professional Turnover Intention and The Impact of Organizational Commitment on Turnover Intention- Sampling from Accounting Personnel in CPA’s Firms." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/84629653245691396103.
Повний текст джерелаWang, Yi-Lan, and 王奕嵐. "The Relationship between Organizational Justice, Organizational Commitment, Professional Commitment and Turnover Intention –Evidence from Auditors in Big Four Accounting Firms in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/qh7vaf.
Повний текст джерела國立中正大學
會計與資訊科技研究所
103
The high turnover rate of auditors has been an important issue in accounting firms in Taiwan. Therefore, this research explores the relationships among organizational justice, perceived organizational support, organizational commitment, professional commitment, burnout and turnover intention by conducting an online survey with auditors from the Big Four Accounting Firms in Taiwan. With a total of 245 valid questionnaires collected. The findings of this research as follows:Significantly positive correlations are found between organizational justice and perceived organizational support as well as between perceived organizational support and organizational commitment. It is also discovered that perceived organizational support and professional commitment are positively correlated while organizational commitment and burnout are negatively correlated. However, no relationship exists between professional commitment and burnout. Turnover intention is positively correlated with burnout but negatively correlated with organizational commitment. Finally, professional commitment is uncorrelated with turnover intention. Despite the fact that neither burnout nor turnover intention is correlated with organizational justice, organizational justice still has an indirect, negative impact on turnover intention through perceived organizational support, organizational commitment, and burnout.
Lee, Mu-Hsin, and 李木欣. "The Empirical Study of Professional Competence, Interactive Intensity, Relationalism and Relationship Quality:Taking the Clients of an Accounting and Tax Agents Firms for an Example." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/7d757u.
Повний текст джерела國立高雄應用科技大學
高階經營管理研究所碩士在職專班
100
Abstract After the official implementation of Certified Public Bookkeepers Law, many people having passed Nation’s Higher Examination for Certified Public Accountants turn to join the keen competition for working posts in the accounting and tax agents firms. To those firms originally handling the business of accounting and tax agent service, they are facing tougher and more severe challenges. When analyzing the business environment for Accounting and Tax Agents firms in Taiwan, there are the existences of Certified Public Accountants, and Certified Public Bookkeepers who started to run bookkeeping business after Certified Public Bookkeepers Law passed in 2005, making the whole market carved up. Hence, it is worth to investigate how keep customers loyal to your firm. Therefore, this study explores the effects of professional competence, interactive intensity and relationalism on relationship quality. This study collected 280 questionnaires in total, with 274 questionnaires being valid. Research results show that professional competence, interactive intensity and relationalism have positive significantly effects on relationship quality. According to the above study, focusing on the customers of Accounting and Tax Agents Firms who are taken as the research targets, the study hopes to further clarify the crucial factors for improvement of relationship quality with customers, and help enhance the competitiveness of Accounting and Tax Agents firms.
Kok, Riaan Dalton. "Die bemarking van professionele dienste met betrekking tot die rekenmeestersprofessie." Thesis, 2012. http://hdl.handle.net/10210/7275.
Повний текст джерелаProfessionele beroepe kan gesien word as beroepe wat deur persone beoefen word wat gekwalifiseerd is, in terme van parlimentere wetgewing en eksamen standaarde gestel deur regulerende liggame. Hierdie groepe beskou onafhanklikheid, objektiwiteit en waardigheid as van die belangrikste eienskappe wat die fondasie van hul beroepe norm. Vir 'n geruime tyd is clan geglo dat hierdie eienskappe die beste behou kon word deur 'n verbod op die verkryging van besigheid deur konvensionele kommersiele metodes. Hierdie verbod was gehandhaaf deur die instelling van rigiede gedragskodes en reels wat deur regulerende assosiasies en institute toegepas en gepolisieer is. 'n Verskeidenheid falctore soos dalende wins, verhoogde kompetisie en toenemende druk op owerheids instansies vir deregulering, het 'n hersiening van hierdie beginsels genoodsaak. Gedurende die afgelope dekade is Professionele Gedragskodes dwarsdeur die westerse wereld gewysig. Professionele beroepe het as gevolg daarvan begin om bemarking te gebruik om praktyke uit te bou. Suid-Afrika het stadig op hierdie druk gereageer. Hersiening was egter onvermydelik en teen 1991 was slegs die prokureurs professie (van al die themediese professies) onderhewig aan 'n volledige stel beperkende regulasies. Die nuwe vryheid het egter the gelei tot 'n astronomiese toename in die bemarking van professionele dienste nie. Dit was the nodig dat gedragskodes hersien moes word ten einde bemarking by professionele beroepe te kan toe pas nie. Beperkings was meestal geplaas op bemarkingsgereedskap, soos advertering, werwing en mededinging gebaseer op fooie.
"A study of utilization of microcomputer and off-the-shelf application software in legal and accounting professions in Hong Kong." Chinese University of Hong Kong, 1986. http://library.cuhk.edu.hk/record=b5885612.
Повний текст джерелаPei-EnPeng and 彭沛恩. "Female Job Satisfaction in the Accounting Profession: AComparative Analysis on Female Accounting Faculty,Auditors in CPA Firms, and Corporate Accountants." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/66489836137625292018.
Повний текст джерела國立成功大學
會計學系碩博士班
98
Recently, the evaluation of accounting professions’ job satisfaction has been an increasingly important area to discuss. Job satisfaction describes the level of an employee’s pleasure toward his job. As the business environment in which firms operate becomes competitive, the level of employee satisfaction takes on added importance. This study examines job satisfaction through questionnaires in three accounting professions groups; they are female accounting faculty, auditors in CPA firms, and corporate accountants. Respondents were asked a variety of questions on job satisfaction including salaries satisfaction, working environment satisfaction, promoting opportunities satisfaction, supporting resource satisfaction, co-workers interacting satisfaction and working achievement satisfaction. The main analyzing methods are t-test, ANOVA, Mann-Whitney U test, and Kruskal-Wallis one-way analysis of variance method. The result appears that the accounting faculty is the most satisfied group, and the auditors who work in CPA firms reveal the lowest job satisfaction. Besides, this study also examines the relationship between job satisfaction and several individual characteristics, and found some of them appear strong correlations with job satisfaction. These findings could be the benchmark to employers to measure the level of job satisfaction of their employees.
Chiu, Cheng-Yi, and 邱承義. "Continuing professional education and operating performance under varied competitive strategy and size of public accounting firm." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/41200067437169529669.
Повний текст джерела雲林科技大學
會計系研究所
97
After Enron, World Com and Xerox’s corporate fraudulence, in Taiwan, companies also had issues with misreporting the true financial figures. Hence, investors have gradually lost confidence in auditor’s report, and accounting professionalism has been doubted. As a result, rebuilding public confidence, increasing employees’ professional knowledge and service, and continuing training play an important role in reducing such corporate scandals. Resources used in this research paper are from Financial Supervisory Commission Executive Yuan’s publication in “accounting firms research report”. The accounting firms are split into three different competitive strategies—conservative, aggressive, and combination—according to their financial income. EViews and SPSS are then used to analyze the data to test the hypothesis of this research. Results show: despite of the size of the accounting firms, the expenses of continuing training and operational performance of the accounting firms with different strategies are positively correlated. As a result, through continuing education and training, the professional knowledge and ability of the auditors is improved, in turn, it improves auditing efficiency, reduces auditing cost, and increases the financial performance of the accounting firms.
Lin, Ying-Jun, and 林盈君. "Is There an Effect for Continuing Professional Education of Taiwanese Small and Medium Sized Accounting Firm in Different Practicing Area?." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/56068476625511675455.
Повний текст джерела國立雲林科技大學
會計系
102
In recent years, with the rapid changes in the global economic environment, the accounting firms face competitive pressure. In the public accounting profession, continuing professional education is a critical factor to respond to the growing complexity of accounting standards, laws and regulations. Continuing professional education enhances employee professional skills and service quality, which keep accounting firms remain competitive in the market. This paper investigates the association between continuing professional education and operation performance of small and medium-sized accounting firm practicing in different area. Main empirical results are as follows: First, in the northern and southern areas, small accounting firms providing continuing professional education outperform those without providing continuing professional education. Next, the relationship between continuing professional education and operating performance is significant positive for small and medium-sized accounting firm with continuing professional education either in northern, central or southern areas. This indicates that continuing professional education improve operating performance of small and medium-sized accounting firms.
Lu, Li-Chun, and 呂理群. "A study of the relationships among professionals’ knowledge sharing, core competence and job performance: The case of the small and medium-sized accounting firms." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/90077251752166100208.
Повний текст джерела淡江大學
會計學系碩士在職專班
97
Accounting firm, which is part of the knowledge intensive industries, mainly provides professional services including finance, accounting, tax advisory and assurance services. In Taiwan, 98 % of the accounting firms are small and medium-sized, but most of the knowledge management research is focused on the large international accounting firms. Therefore, the aim of this study is to reveals knowledge management status of the small and medium-sized accounting firm, also to investigate the relationship among the perfessionals’ know sharing, core competence and job performance. Hopefully, the findings can provide some implications for the small and medium-sized Accounting firms in Taiwan. The research adopt questionnaire survey to collect data, and examines three hypothesises by regression analysis. The finding suggests that the professionals’ knowledge sharing intention significantly impact on their knowledge sharing behavior. The professionals’ knowledge sharing behavior further significantly affects their core competence. In addition, the professionals’ leadership and communication ability and their professional knowledge significantly impact their job performance. Finally, the study shows that the knowledge sharing behavior partially mediates the professionals’ knowledge sharing intention and their core competence. The core competence partially mediates the professionals’ knowledge sharing behavior and their job performance.
Groenewald, Jurika. "Turnover of women audit managers in audit firms." Diss., 2019. http://hdl.handle.net/10500/25523.
Повний текст джерелаApproximately half of the people in the world is female and yet women hold just more than one in every five senior management positions. This underrepresentation is a worldwide phenomenon that is also evident in the audit profession where there are few women at audit partner level. The purpose of this study was to explore the experiences of women audit managers – to gain an understanding of the reasons why they resign from audit firms before they are promoted to audit partner level. It was anticipated that this understanding could enable audit firms to develop and implement effective retention strategies to retain women in audit partner positions and to overcome the potential barriers to the equal representation of men and women in senior management positions in audit firms. An exploratory qualitative research approach and an interpretative phenomenological analysis design were used to explore and interpret the lived experiences of the women audit managers to understand the reasons why they resign from audit firms. The study found that unclear progression paths due to uncertain timelines, as well as the black economic empowerment pressures experienced by the audit firms, explained some of the women’s resignations from the audit firms. Unhealthy supervisor relationships, discrimination, no female role models and the “old boys club” as part of the audit firms’ leadership and organisational culture also played a prominent role in the women audit managers’ experiences. Moreover, unsatisfactory compensation together with no work-life balance were found to have influenced the majority of the women’s decisions to resign from the audit firms. Finally, the study also found that some of the participants’ aspirations to become audit partners were not distinct and that other matters were more important to them than their careers.
Alhoewel ongeveer die helfte van die wêreldbevolking vrouens is, is net een uit elke vyf senior bestuurders 'n vrou. Hierdie onderverteenwoordiging is 'n wêreldwye fenomeen, ook in die ouditberoep waar daar net 'n paar vrouens op ouditvennootvlak is. Die doel van hierdie studie was om die ervarings van vroulike ouditbestuurders te verken – om 'n begrip te kry van die redes waarom hulle bedank uit ouditfirmas voordat hulle tot ouditvennootvlak bevorder word. Die verwagting is dat hierdie begrip ouditfirmas in staat kan stel om effektiewe behoudstrategieë te ontwikkel en te implementeer om vrouens in ouditvennootposisies te behou en om die potensiële struikelblokke tot die gelyke verteenwoordiging van mans en vrouens in seniorbestuursposisies in ouditfirmas te bowe te kom. 'n Eksploratiewe, kwalitatiewe navorsingbenadering en 'n interpretatiewe, fenomenologiese ontledingsontwerp is gebruik om die geleefde ervarings van die vroulike ouditbestuurders te verken en te interpreteer om te kan verstaan waarom hulle uit ouditfirmas bedank. Die studie het bevind dat onduidelike progressiebane as gevolg van vae tydlyne, asook die druk van swart ekonomiese bemagtiging wat oudifirmas ervaar, kan verduidelik waarom sommige van die vrouens uit die ouditfirmas bedank. Ongesonde toesighouerverhoudings, diskriminasie, geen vroulike rolmodelle en die stelsel van baantjies vir boeties as deel van die ouditfirmas se leierskap- en organisasiekultuur speel ook 'n prominente rol in die vroulike ouditbestuurders se ervarings. Boonop is bevind dat onbevredigende vergoeding asook geen werk-lewebalans die meerderheid van die vrouens se besluite beïnvloed om uit die ouditfirmas te bedank. Die studie het ten slotte bevind dat dit nie sommige van die deelnemers se kennelike ambisie is om ouditvennote te word nie, en dat ander aangeleenthede van groter belang vir hulle is as hulle loopbane.
Tekanyetšo ya seripa sa batho mo lefaseng ke basadi efela basadi ke fela o tee godimo ga maemo a mahlano a bolaodi bja godimo. Kemedi ye ye nnyane ke setlwaedi sa motlalanaga seo se bonagalago ka go mošomo wa tlhakišo fao go nago le basadi ba bannyane maemong a bolekane bja tlhakišo. Mohola wa phatišišo ye e be e le go nyakolla maitemogelo a basadi ba balaodi ba batlhakiši – go kwešiša mabaka a go re ke ka lebaka la eng ba tlogela mešomo difemeng tša tlhakišo pele ba ka hlatlošetšwa maemong a bolekane bja tlhakišo. Go be go lebeletšwe gore kwešišo ye e ka kgontšha difeme tša tlhakišo go tlhabolla le go phethagatša maanotšhomo a maleba a go dula le bona sebaka mo go maemo a molekane wa tlhakišo le go fediša tšeo e ka bago mapheko go kemedi ya go lekana ga banna le basadi maemong a taolo ya godimo ka go difeme tša tlhakišo. Mokgwa wa diphatišišo tša boleng bja go nyakolla le tlhamo ya kahlaahlo ya ditiragalo tšeo di hlaloswago di be di šomišwa go nyakolla le go hlatholla maitemogelo ao balaodi ba tlhakišo ba basadi go kwešiša mabaka a go re ke ka lebaka la eng ba tlogela mošomo mo difemeng tša tlhakišo. Thuto ye e hweditše gore ditsela tša go se bonale tša kgatelopele ka lebaka la ditatelano tšeo di se nago bohlatse, go tee le matlafatšo ya ikonomi ya bathobaso tšeo di itemogetšwego ke difeme tša tlhakišo, e tlhalositše tše dingwe tša ditlogelo tša mošomo ka basadi go difeme tša tlhakišo. Dikamano tšeo di sa lokago le balebeledi, kgethollo, basadi ba go se tšewe bjalo ka mehlala le “old boys club” bjalo ka karolo ya boetapele bja difeme tša tlhakišo le setšo sa sehlongwa le tšona di ralokile karolo ya bohlokwa go boitemogelo bja balaodi ba basadi ba difeme tša tlhakišo. Go feta fao, tefelo yeo e sa kgotsofatšego go tee le tekanyetšo ya bophelo bja mošomo di hwetšagetše di na le khuetšo go bontši bja diphetho tša basadi tša go tlogela mošomo go tšwa go difeme tša tlhakišo. Mafelelong, phatišišo e hweditše go re ditumo tša batšeakarolo ba bangwe tša go ba balekane ba tlhakišo di be di sa bonale le go re merero ye mengwe e be e le bohlokwa kudu go bona go feta mešomo ya bona.
Auditing
M. Phil. (Accounting Sciences)
Murcho, Ana Raquel da Cruz. "Stay or leave?: A relação entre as práticas de gestão de recursos humanos de alta performance a intenção de turnover em consultoras." Master's thesis, 2018. http://hdl.handle.net/10071/18714.
Повний текст джерелаNowadays, to take competitive advantage and to increase organizational performance are some of the main goals of the companies. Human capital strategic management, at a time when expert knowledge is increasingly relevant, is a must for all organizations, and therefore, this approach has been gaining importance in the academic field. Allied to this change in paradigm is the reality of consulting firms, which presents a high human resources’ turnover rate. Given these trends, the main goal of this thesis is to understand the relationship between high-performance human resources management (HRM) practices and turnover intention, and afterwards, analyze if affective commitment and job satisfaction could explain this relation. Finally, it is also intended to analyze the influence of the career commitment in these relationships. To analyze the proposed model, an online questionnaire was distributed to 299 consultants from diverse backgrounds. The results show that the perceptions of high-performance HRM practices are negatively associated with the turnover intention, and this relationship is mediated by affective commitment and job satisfaction. It was also concluded that career commitment does not influence the proposed relationships. In fact, it becomes fundamental to companies the attraction and retention of their talent, through human resources practices that increase employees’ satisfaction, involvement and skills development. This study reinforces the need to align organizations’ human resources with its strategy and to increase knowledge in these areas.
Pinto, Odette M. "Advice and complexity in tax planning judgments." Phd thesis, 2010. http://hdl.handle.net/10048/989.
Повний текст джерелаTitle from pdf file main screen (viewed on February 1, 2010). A thesis submitted to the Faculty of Graduate Studies and Research in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Accounting, School of Business. At head of title: University of Alberta. Spring 2009. Includes bibliographical references.
Ariail, Donald Lamar. "The person-organization fit of accounting students: long term value change following an education intervention." Thesis, 2017. http://hdl.handle.net/10500/24470.
Повний текст джерелаBusiness Management
D.B.L.