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...

Taiwan established the Certified Public Bookkeepers Act to regulate tax agents in providing services to small and medium-sized enterprises in 2004. The Act enhances the capabilities of tax agents in competing business with auditors. Auditors face increased competition in rendering services to...