| dc.contributor | 會計學系 | zh_Tw |
| dc.creator (作者) | 張錫惠 | zh_TW |
| dc.creator (作者) | 林美花 | zh_TW |
| dc.creator (作者) | Chang, Hsi-Hui | en_US |
| dc.creator (作者) | Choy, Hiu-Lam | en_US |
| dc.creator (作者) | Cooper, William W. | en_US |
| dc.creator (作者) | Lin, Mei-Hwa | en_US |
| dc.date (日期) | 2015-09 | en_US |
| dc.date.accessioned | 10-Aug-2017 17:03:39 (UTC+8) | - |
| dc.date.available | 10-Aug-2017 17:03:39 (UTC+8) | - |
| dc.date.issued (上傳時間) | 10-Aug-2017 17:03:39 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/111923 | - |
| dc.description.abstract (摘要) | This paper examines which type of professional services provided by accounting firms can most effectively utilize human resources in generating revenues. Results indicate that for a given level of human resources, management advisory services (MAS) contribute the most to an accounting firm`s revenues. This pattern continues to hold after the passage of the Sarbanes-Oxley Act (Act) despite the restriction on MAS imposed by the Act. In addition, with the increasing emphasis on auditing and certification of internal control services in the post-Act period, accounting firms` employees with CPA designations become significant drivers of accounting firms` productivity. | en_US |
| dc.format.extent | 1062757 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | NTU Management Review, 25(3), 197-226 | en_US |
| dc.relation (關聯) | 臺大管理論叢 | zh_TW |
| dc.subject (關鍵詞) | accounting firms;productivity;Sarbanes-Oxley Act | en_US |
| dc.title (題名) | Service mix and productivity: Evidence from accounting firms | en_US |
| dc.title (題名) | 服務組合及生產力：來自會計師事務所的實證研究 | zh_TW |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.6226/NTUMR.2015.AUG.R12032 | |
| dc.doi.uri (DOI) | http://dx.doi.org/10.6226/NTUMR.2015.AUG.R12032 | |
