Chen, Yahn-Shir; Hsu, Joseph; Huang, Mei-Ting - In: Global Journal of Business Research 7 (2013) 1, pp. 9-20
This paper examines the lagged association between training and financial performance of audit firms. Based on a panel data of 136 audit firms in Taiwan from 1992 to 1998, this paper constructs a year fixed effect regression model to test our hypotheses. Both partners’ and...