The Experts below are selected from a list of 4923 Experts worldwide ranked by ideXlab platform

Wen-chi Yang - One of the best experts on this subject based on the ideXlab platform.

  • The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms
    Sustainability, 2021
    Co-Authors: Chung-cheng Yang, Jianxiong Chen, Wen-chi Yang
    Abstract:

    Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the Public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with Public policy implications and provide accounting firms with managerial information.

  • the impact of the amendment of taiwan s Certified Public Accountant act in 2007 on large accounting firms
    Sustainability, 2021
    Co-Authors: Chung-cheng Yang, Jianxiong Chen, Wen-chi Yang
    Abstract:

    Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the Public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with Public policy implications and provide accounting firms with managerial information.

Chung-cheng Yang - One of the best experts on this subject based on the ideXlab platform.

  • The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms
    Sustainability, 2021
    Co-Authors: Chung-cheng Yang, Jianxiong Chen, Wen-chi Yang
    Abstract:

    Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the Public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with Public policy implications and provide accounting firms with managerial information.

  • the impact of the amendment of taiwan s Certified Public Accountant act in 2007 on large accounting firms
    Sustainability, 2021
    Co-Authors: Chung-cheng Yang, Jianxiong Chen, Wen-chi Yang
    Abstract:

    Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the Public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with Public policy implications and provide accounting firms with managerial information.

Jianxiong Chen - One of the best experts on this subject based on the ideXlab platform.

  • The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms
    Sustainability, 2021
    Co-Authors: Chung-cheng Yang, Jianxiong Chen, Wen-chi Yang
    Abstract:

    Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the Public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with Public policy implications and provide accounting firms with managerial information.

  • the impact of the amendment of taiwan s Certified Public Accountant act in 2007 on large accounting firms
    Sustainability, 2021
    Co-Authors: Chung-cheng Yang, Jianxiong Chen, Wen-chi Yang
    Abstract:

    Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of law, this study investigates the amendment of the Certified Public Accountant Act resulting in an increase or decrease in the overall revenue and different revenue shares of accounting firms, and puts forward measures that should be taken by accounting firms and stakeholders. We focus on large accounting firms and divide the sample period into before and after 2008. This study uses the translog revenue function and revenue share functions of the Public accounting industry, and based on the 1989–2017 Survey Report of Audit Firms in Taiwan, and we find that the amendment of the Certified Public Accountant Act has had a positive effect on overall revenue, increasing overall revenue and the overall management advisory services shares, and in reducing the overall accounting and auditing shares and tax services shares of large accounting firms. Additional analyses provide regulators with Public policy implications and provide accounting firms with managerial information.

Qian Hao - One of the best experts on this subject based on the ideXlab platform.

  • Understanding the Intentions of Accounting Students in China to Pursue Certified Public Accountant Designation
    Accounting Education, 2015
    Co-Authors: Lei Wen, Qian Hao
    Abstract:

    ABSTRACTBased on the theory of planned behavior [Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211], we examine the factors influencing the decisions of accounting students in China concerning the Certified Public Accountant (CPA) designation. Surveying 288 college accounting students, we find that genuine interest, perceived professional independence in the workplace and perceived difficulties in maintaining the certification all affect students' intentions to pursue the CPA credential. Expectations of better market opportunities for those with CPA and the influence of important professional referees also positively influence students' decisions to earn CPA qualification. By highlighting these factors that attract students to pursue CPA, this paper has important implications for the accounting educators and other stakeholders.

Hong Yue - One of the best experts on this subject based on the ideXlab platform.

  • To Construct the Human Resource Management System with Competence–Based on the Certified Public Accountant Industry
    Proceedings of 20th International Conference on Industrial Engineering and Engineering Management, 2013
    Co-Authors: Hong Yue
    Abstract:

    The Certified Public Accountant (hereinafter referred to as CPA) industry is a special industry which is people-oriented and intelligence intensive. The industry is growing stronger and bigger, new businesses are expanding wider, and information technology is developing faster. With the above background, CPA firms are facing more intensive competition for talented people. CPA firms should pay more attention to establish an effective human resource (hereinafter referred to as HR) management system in order to attract and retain talented people. Focusing on Chinese CPA qualification examination, the CPA profession including age structure and education background, and professional quality, this paper analyzes the present HR status of CPA industry, sums up the existing problems about HR management and finally proposes the countermeasures for HR management from the perspective of CPA firms.

  • to construct the human resource management system with competence based on the Certified Public Accountant industry
    2013
    Co-Authors: Hong Yue
    Abstract:

    The Certified Public Accountant (hereinafter referred to as CPA) industry is a special industry which is people-oriented and intelligence intensive. The industry is growing stronger and bigger, new businesses are expanding wider, and information technology is developing faster. With the above background, CPA firms are facing more intensive competition for talented people. CPA firms should pay more attention to establish an effective human resource (hereinafter referred to as HR) management system in order to attract and retain talented people. Focusing on Chinese CPA qualification examination, the CPA profession including age structure and education background, and professional quality, this paper analyzes the present HR status of CPA industry, sums up the existing problems about HR management and finally proposes the countermeasures for HR management from the perspective of CPA firms.