An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Chia - Chi Lee
Ph. D. Student

Yahn - Shir Chen
Associate Professor

Abstract: In the past decade, due to the complexity and internationalization of transaction, public accounting firms aggressively enter the management advisory service market through strategic alliances with consulting firms. This study investigates the services offered and operating results of audit firms with strategic alliances. Empirical data of 370 audit firms are obtained from the 1998-2002 Census Report of Public Accounting Firms in Taiwan. Total sample are classified into four categories in terms of size, that is, international, large-sized, medium-sized and small-sized audit firms. Empirical results reveal significant difference in services offered and operating results among the international, large-sized and medium-sized firms but insignificant between medium-sized and small-sized audit firms. Evidences of this study are expected to provide useful information for the practitioners of public accounting firms in their operating decision-making.

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