Purpose: The purpose of this paper is to explore the operating efficiency of accounting firm partnerships. Design/methodology/approach: An empirical analysis is performed with a three-stage research method: data envelopment analysis (DEA), univariate testing and regression analysis. Findings:...

Purpose: This paper aims to explore the relationship between human resource attributes and the operating performances of accounting firms by sampling data from the 2012-2013 Survey Report on Accounting Firms, as compiled by the Financial Supervisory Commission in Taiwan....

This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression...