This study examines competition level and merger in Taiwanese audit industry over a long time interval of 1992-2008. Total public accounting firms are divided into four sub-samples in terms of market segment, including big, large, medium, and small firms. Next, based on prior studies and service...

This study investigates the salary differentials between male and female employees of audit firms in Taiwan. We employ the transcendental logarithmic (translog) revenue function to estimate the productivities of employees and then compare them with compensations of employees. Total samples are...

This study examines the effects of service innovation on financial performance of proprietorship audit firms in Taiwan. This study divides total sample into three business strategy categories, including conventional, non-conventional, and general firms. Non-conventional firms have the highest...