| DC 欄位 |
值 |
語言 |
| DC.contributor | 經濟學系 | zh_TW |
| DC.creator | 黎翰境 | zh_TW |
| DC.creator | Han-jing Li | en_US |
| dc.date.accessioned | 2009-7-30T07:39:07Z | |
| dc.date.available | 2009-7-30T07:39:07Z | |
| dc.date.issued | 2009 | |
| dc.identifier.uri | http://ir.lib.ncu.edu.tw:88/thesis/view_etd.asp?URN=964209008 | |
| dc.contributor.department | 經濟學系 | zh_TW |
| DC.description | 國立中央大學 | zh_TW |
| DC.description | National Central University | en_US |
| dc.description.abstract | 本研究利用會計師事務所之公司層級資料估計會計師執照的取得，與晋升為合夥會計師對於會計從業人員薪資的影響。由於會計師事務所的型態區分為國際型事務所與非國際型事務所，而國際型事務所歷年來無論在人員雇用、薪資支出、營業額等皆為各會計師事務所之佼佼者，故本研究進一步估計國際型事務所內會計師執照的價值及其合夥人的價值。再者，基於法規要求，會計師事務所服務對象以企業為大宗，企業對於會計服務的需求則受到總體環境的影響，本研究因此試著從供給、需求、集中度、收入面四個變數做為總體環境的代表，探討總體環境的波動對於會計師執照價值及合夥人價值的改變。最後，文獻上指出大型事務所與小型事務所之規模差異無論在業務收入及雇用人數均走向兩極化，此現象往往伴隨薪資不均的產生，故嘗試驗證供給、需求、集中度、收入面四個變數與薪資不均的關聯。本研究參照相關文獻建立十項假說，並以歷年財政部之「會計師事務所服務業調查」資料庫進行驗證。實証結果發現會計師執照確實會使薪資增加、國際型事務所的合夥會計師擁有更高的收入、總體面變數的改變會影響會計師執照價值的變動。
| zh_TW |
| dc.description.abstract | This study employs a firm level data from Taiwan accounting office to verify the wage effect of the certification of public accountant (CPA) and CPA partnership with particular attention paying on issues regarding the muti-national firms. We empirically estimate the value of CPA and CPA partnership and use variables measuring the shocks from aggregate demand, supply, concentration ratio and revenue as explanatory variables to investigate the long-term trend tendencies of the value of CPA and CPA partnership. Moreover, the size effect of the accounting office is also emphasized in this paper. Empirically, 10 hypotheses are tested. The empirical results show that CPA and CPA partnership working in muti-national firms can get more payment. The shocks actually make the long-term trend tendencies of the value of CPA change.
| en_US |
| DC.subject | 執照 | zh_TW |
| DC.subject | 薪資不均 | zh_TW |
| DC.subject | 會計師事務所 | zh_TW |
| DC.subject | certification | en_US |
| DC.subject | wage inequality | en_US |
| DC.subject | accounting offices | en_US |
| DC.title | 會計師執照價值及其薪資不均之研究 | zh_TW |
| dc.language.iso | zh-TW | zh-TW |
| DC.title | The value of the certification of CPA and the research of the wage inequality in accounting service | en_US |
| DC.type | 博碩士論文 | zh_TW |
| DC.type | thesis | en_US |
| DC.publisher | National Central University | en_US |