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Dissertations / Theses on the topic 'Certified public accounting'

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Published: 11 December 2022
Last updated: 29 July 2024

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1

Brubaker, Thomas F. "Perceptions of assurance service services performed by certified public accountants: Accounting education assessment applications." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc2912/.

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The overall purpose of this study was to examine how Certified Public Accountants (CPAs) perceive the potential use of assurance services to assess quality in accounting education programs. Survey questionnaires were mailed to a random sample of 250 CPAs in the north central Texas area. The questionnaire was designed to obtain demographic information and information relating to the respondents' perceptions of quality assessment of accounting education programs. An analysis of the results of this study suggest the following: CPAs consider (1) certain established criteria, such as SAT scores an
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2

Sadaka, Sami Fares. "Institutional work, agonism, and the accounting profession : the case of the Lebanese Association for Certified Public Accountants." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8958/.

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This thesis explores the development of the accounting profession with a specific reference to the case of Lebanon, utilising a qualitative research design. The establishment of the exclusive body of accounting in Lebanon, the Lebanese Association for Certified Public Accountants (LACPA), in 1994 constitutes a central element of this development. The analysis refers back to the period preceding the LACPA, specifically from when the first union of accountants in Lebanon was established in 1963. While the professionalization project of accounting in Lebanon, which is when the accounting professi
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Al-Moghaiwli, Mohammed Hamed. "Economic consequences of accounting standards : implications for the Saudi Organization for Certified Public Accountants (SOCPA)." Thesis, Aberystwyth University, 1999. http://hdl.handle.net/2160/0f2f4356-b176-40ea-84f8-e4eb9f99a014.

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This study aims at collecting empirical evidence on whether or not financial accounting standards which exist in the Kingdom of Saudi Arabia give rise to economic consequences. Awareness of the potential economic consequences of accounting standards emerged first in the United States of America in the 1970s, but increasingly has attracted a great deal of attention in many different countries over the last twenty years. The impact of accounting standards on management behaviour has been cited as one of the consequences. Factors that affect management's attitudes in choosing among alternative ac
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Neokleous, C. I. "The emergence and development of the accountancy profession in Cyprus : the case of the Institute of Certified Public Accountants of Cyprus (ICPAC)." Thesis, University of Essex, 2017. http://repository.essex.ac.uk/20618/.

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Accountants have distinct status, niches and markets from other occupational groups. Moreover, they are professionalized differently in different contexts. Many former British colonies, for instance Nigeria, Australia and India, have adopted the British model of accountancy profession as it is shown in the extant accounting literature. However, little is known about the accounting profession in Cyprus; an island that was once a British colony and later became European Union (hereafter, EU) member. This thesis sets out to examine the emergence and development of the accountancy profession in Cy
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5

Shelton, Bryan. "An evaluation of two performance pay systems on the productivity of employees in a certified public accounting firm." Thesis, University of North Texas, 2005. https://digital.library.unt.edu/ark:/67531/metadc4930/.

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This study examined the effects of switching from an incentive pay system solely based on productivity to a scorecard-based incentive pay system. Performance of staff and senior accountants was analyzed across three departments for a two-year baseline and a three-year intervention period. Results showed that percent of charge hour goal remained high during the study. Once the scorecard-based incentive system was implemented, performance on the other line items increased or remained at or above goal levels. Incentive payouts were generally higher under the second incentive plan than under t
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Lucas, Brian J. "Continuing Professional Education for Licensed Accountants in Tennessee." Digital Commons @ East Tennessee State University, 2017. https://dc.etsu.edu/etd/3318.

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Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations. The purpose of this study was to deter
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7

Barcellos, Leonardo Portugal. "Cognitive reflection abilities and accounting practice: a two-way road of influences." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18418.

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Submitted by Leonardo Barcellos (lpbarcellos@gmail.com) on 2017-06-20T00:02:43Z No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5)<br>Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-06-21T16:00:26Z (GMT) No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5)<br>Made available in DSpace on 2017-07-05T12:25:37Z (GMT). No. of bitstreams: 1 Final versi
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CHING-TE, CHEN, and 陳憬德. "Applicability of ROC Financial Accounting Standard Segregation： A Certified Public Accountant Perspective." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/34577858700123777632.

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碩士<br>國立中正大學<br>會計資訊與法律數位學習碩士在職專班<br>100<br>ABSTRACT Along with the booming of Internet and new technologies, the communication anong people and firms has become more convenient and real-time. The geographic distance is also no longer the barrier of information flows. Therefore, the communication distance of the whole world becomes shorter, and the term of “Global Village” comes out. Because the access and distribution of information become very easy and rapid, the competition that modern firms confront has switched from a local issue to an international one. The operational style and size
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9

Ko, An-Chi, and 柯安琦. "Factors Influencing Employee Turnover of Major Certified Public Accounting firms in Taiwan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/t4jtxq.

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碩士<br>國立中山大學<br>國際經營管理碩士班<br>101<br>High employee turnover rate has always been a management issue for major CPA firms in Taiwan. Considerable resources have been invested in recruiting and training of newly hired employees to make up the manpower deficiency. Human resource is a crucial element for audit industry; it is highly relevant to the service quality and operational cost of CPA firms. According to a recent government research, “Excessive turnover of professional staff” is one of the major challenges that major CPA firms in Taiwan face; in addition, “Enforcing human capacity building an
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10

LAN, GUO-PING, and 籃國評. "The impact of Certified Public Bookkeepers Act on the performance of regional accounting firms." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/ue2sac.

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碩士<br>國立雲林科技大學<br>會計系<br>106<br>This study takes the “Survey Report of Public Accounting Firms in Taiwan”, which was made by Financial Supervisory Commission from the 90th to the 105th of Republic era, as samples to examine whether the business performance of accounting firms in Taiwan have been negatively influenced after Certified Public Bookkeepers Act. was published, and further we explore how human resource of regional accounting firms can affect their business performance after Certified Public Bookkeepers Act. was published. This study divides the income sources of regional accounting f
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11

Chao-ChinHsiao and 蕭兆欽. "Factors Affecting the Performance of Operating a Sole Certified Public Accounting Firm in Tainan City." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/53645382905866961737.

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碩士<br>國立成功大學<br>企業管理學系碩士在職專班<br>102<br>Due to the number of accounting firms arising gradually, the competition inside the industry is widespread and has impact on the performance of accounting firm in recent years. According to the survey of certified public accounting firms’ performance in Tainan City from 2007 to 2012, which is published by Financial Supervisory Commission, this study in the view of management experience by my own attempts to understand how a sole certified public accounting firm’s performance can be affected between internal competitors and external local environment in th
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12

Chiu, Li-Mei, and 邱麗梅. "The Study on Marketing Strategy of Certified Public Accounting (CPA) firms- An example of Big Four CPA Firms." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/adzz3c.

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碩士<br>國立交通大學<br>管理學院高階主管管理碩士學程<br>102<br>The CPA firms are people-based organizations selling knowledge and providing professional services to their client. According to a survey of 2012 Taiwan CPA firms’ services, which was released by Financial supervisory Commission (“FSC”) in July 2013, the number of employees of Big 4 CPA firms accounts for 43.6% of total Taiwan CPA firms’ employees and the revenues of Big 4 CPA firms account for 64.4% of total service income in Taiwan CPA market in the year of 2012,. However, the CPA market nowadays is highly competitive. To find a niche by differentiati
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13

WANG, JYUN-JIE, and 王俊傑. "The impact of human resources inputs on the performance in accounting firms before and after the amendment of Certified Public Accountant Act in 2007." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/td7btk.

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碩士<br>國立雲林科技大學<br>會計系<br>106<br>The study uses “ The survey of Taiwan’s accounting firms” from Financial Supervisory Commission R.O.C. as the sample. Because the purpose of the study, I observe the sample in the period of 2001-2016 year. The study uses the translog function, dividing the performance indicator into three main business revenues to research the impact of human resources inputs on the performance indicators. Before and after the amendment of Certified Public Accountant Act on 2007 year, the empirical results of Model I and Model II indicates: (1) Every human resource input inde
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14

Ho, Wen-Fang, and 賀文芳. "To Investigate the Impacts of Revisions to the Certified Public Accounting Law and Establishment of a Taxation Broker System for the Business Environment for Accountants." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/m975jd.

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碩士<br>中原大學<br>會計研究所<br>92<br>The recent revisions to the Certified Public Accounting Law will make a more demanding business environment for accountants, as they will encounter much more litigation risks in the future. Accounting agents have existed for years in handling the tax accounting businesses for companies. The Government of Taiwan has gradually been working on related lawmaking. This study attempts to (1) examine the attitudes and responses of accountants toward “Revisions to the Certified Public Accountant Law”; (2) investigate the impacts of “Revisions to the Certified Public Accou
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15

Shen, Ding-hong, and 沈定宏. "The study on disciplinary system of certified public accountant." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/68607858513327734537.

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碩士<br>國立雲林科技大學<br>會計系碩士班<br>100<br>Domestic accounting business is increasingly diversified, also closely related to the commercial activities. Accountants as expected the play to its functions, then, usually caused by the loss of the principal, the government and other interested parties and the community property, and establish the purpose of the of accountants lesson responsibility system, expect to deter violations the occurrence, in order to protect the quality of certified public accountants business. From the past our accountant liability cases, accountants liability is based on the adm
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16

CHANG, CHIA CHEE, and 張家琦. "The Criminal liability of Certified Public Accountant about Attestation for Public Company." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/28516215987764228383.

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Liu, Hung-Yi, and 劉虹邑. "The Role of Certified Public Accountant in Corporation Monitoring System." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/08114580689916828687.

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碩士<br>國立雲林科技大學<br>會計系碩士班<br>100<br>Recently, the corrupt practices of financial statement are continually exposed in the domestic capital market. The controlling organization proactively changes the law to implement the monitoring system of a company for deterring those similar cases from happening. In the past, the accountant’s practically administrative matters of litigation are not thriving. It is more common for administrative accountability rather than the litigations of criminal and civil affairs. The cases of asking accountants which should be responsible for civil compensation are dail
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18

Ariail, Donald Lamar. "The person-organization fit of accounting students: long term value change following an education intervention." Thesis, 2017. http://hdl.handle.net/10500/24470.

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The accounting profession continually has problems with hiring and keeping qualified staff; and many accounting scandals have shown a lack of ethical behavior on the part of Certified Public Accountants (CPA). This suggest a misfit between those in the profession and the ethics that the profession strives towards. Research has shown that the congruity of personal values with organizational values, person-organization fit (P-O fit), is an important factor in the hiring, socialization, and retention of employees. In addition, ethical behavior has been found related to P-O fit. Accounting educato
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19

Chen, Shih-Hung, and 陳式宏. "A Study of the Entrepreneur Behavior of the Certified Public Accountant." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/55392168808068237777.

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碩士<br>淡江大學<br>管理科學研究所<br>86<br>There are the CPA firms in every capitalistic and democratic country. The services of CPA firms are necssary to the modern economic society. Although the quality of the services of CPA firms is not satisfied with us. the capital market won''t work without the services of CAP firms. The role of CPA firms is more impcrtant nowadays. 　　As many studies concluded, independence of CPA, the quality ofaudit, the professionalism of CPA firms. All of the above studies are not related to the entrepreneur behavior of CPA. The main motive of this study is to understand the
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20

Chiang, Fei-Chen, and 蔣妃貞. "The Auditor’s Job Stress and Coping Strategies in Certified Public Accountant Firms." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/14420081938270245541.

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碩士<br>國立雲林科技大學<br>企業管理系碩士班<br>99<br>Manpower is the most important resource when running an accounting company. An auditor not only has to bear heavy work load but also often shoulders a lot of stress due to the highly time-intensive characateristics of the work itself. So, it has become a more and more important issue to analyze the causes of these sourcecs of stresses on auditors, find out efficient ways to release their stress, regain their enthusiasm for work and ensure their work quality and efficiency. Auditors from three different scales of accounting firms in Taiwan were investigated
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Liu, Yen Fang, and 劉燕芳. "The association between Certified Public Accountant Firm Audit Hours and Audit Quality." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/08641410326427209998.

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碩士<br>輔仁大學<br>會計學系碩士班<br>96<br>Our research objective is to figure out the association between audit hours and audit quality. We examine if more hours devoted to audit have higher probability of finding CPA customers financial distress, and of providing correct accountant opinions. Our basic approach is to logistic the number of the time that CPA firms devote to the customer with the audit phases plan and internal control, substantive testing and completion, confirmation and stocktaking, and the audit hours of the level of auditors experience as proxy of audit inputs. We use the total assets a
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李瑾葳. "The Relationships among Certified Public Accountant Entrepreneurs, Social Network, and Role Identity." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/36537077155913217760.

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碩士<br>國立高雄師範大學<br>事業經營系<br>103<br>Abstract Accounting companies in Taiwan are mostly sole proprietorship certified public accountant (CPA) firms and small and medium-sized. When establishing their businesses, accountants often encounter doubts from others regarding professionalism (judgments made based on small firm size) and legitimacy. Therefore, means of growing accounting businesses through social networks is of great interest for many entrepreneurial accountants. We adopted an exploratory research method to survey 31 accountants, and conducted analysis to validate the results. Typically,
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Chen, Yi-Chih, and 陳怡之. "The Impacts of Intellectual Capital and Service Performance in Taiwan’s Certified Public Accountant Firm." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/67112741140970628833.

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碩士<br>國立交通大學<br>經營管理研究所<br>101<br>Title: The Impacts of Intellectual Capital and Service Performance in Taiwan’s Certified Public Accountant Firm The turnover rate of certified public accountant firms in Taiwan is staying at the top. In high labor intensive industry, high turnover rate would enhance the risk of the human capital; furthermore, it would influence their service performance. The survey mainly discusses the mediating effect between customer capital and organization capital which is under intellectual capital. From former reference, it believes that the establishment of organizatio
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24

Lee, Ching-Ping, and 李靜平. "A Critique on Subjective Element of the Civil Liability on Certified Public Accountant Regulated by Securities and Exchange ActScienter v.s. Negligence." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/41665767497880623341.

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碩士<br>東吳大學<br>法律學系<br>101<br>Certified public accountants（CPA）play the role of a gatekeeper in the capital market. What is the subjective element applicable to a gatekeeper when he/she shall bear the civil liability under the Securities and Exchange Act? Over the years, regulators, companies, accountants and investors are concerned about this issue. Most securities regulators in the world refer to the U.S. Securities Act of 1933 and the U.S. Securities and Exchange Act of 1934 to regulate their capital markets. The Securities and Exchange Act of Taiwan was also drafted based upon and mirror
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25

Lai, Springfield, and 賴春田. "The Changes in the Business Scope, Legal Responsibilities of A Certified Public Accountant (CPA) and The Evolution of Audit Firm''s Organization." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/60988768616074421516.

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碩士<br>國立臺灣大學<br>會計學研究所<br>88<br>The CPAs'' business is heavily reliant on the territory''s economic development, especially the development of capital market. However, for the past 30 years, the CPAs'' business has been expanding from the attest services related to compliance with Generally Accepted Accounting Principles (GAAP) to the services of consulting in nature, and most recently, the CPA''s services have expanded to the business process outsourcing, which have caused significant impact on the CPAs'' professional ethics and independence position. Many scholars in the Accounting professio
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Huang, Yi-Yu, and 黃益裕. "The Effects of Compensation Satisfaction and Promotion Satisfaction on Turnover Intention-An Empirical Study of A Certified Public Accountant Firm in Taiwan." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/77005713284287628372.

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碩士<br>真理大學<br>管理科學研究所<br>91<br>Human resource is the most important asset in the certified public accountant (CPA) firms. Employee’s turnover influences service quality and operating cost significantly For a long time, high turnover rate has been the most serious problem for the CPA firm’s human resource management. Therefore, the CPA firms should adjust their human resource policy and respond to this issue when they face such high turnover rates and recruit costs. The objective of this research is to find out the differences between CPA firms’ human resource policies in order to provide guide
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27

Yuan, Chang Yu, and 張佑淵. "An empirical study on the relationship of quality of work life and turnover intention:evidence from a certified public accountant firm in Taiwan." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/54738717929071045694.

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碩士<br>南台科技大學<br>企業管理系<br>93<br>In recent years, the knowledge intensive type service industry has growing up; the enterprises are more and more aware that the key of success is depend on the creation of organization knowledge; furthermore, the knowledge creation rely on the human quality inside of the organization. This study attempts to investigate the correlation between the necessity types of working life quality and the employee leaving intention; in addition, to analyze whether there is a significant influence existed about the employee personal traits and organization characteristics on
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Lu, Chia-Lun, and 呂佳倫. "The Effects of Mentoring Functions and Person-Organization Fit on Organizational Commitment—An Empirical Study of A Certified Public Accountant Firm in Taiwan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/75868557301932669737.

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碩士<br>國立高雄師範大學<br>事業經營系<br>101<br>In order to enhance competitiveness of enterprises, HR takes the professional competence of staffs to the next level through training programs. In addition, HR lets senior managements or senior employees to play master (mentor) roles and teach work skills and relevant information to new or junior employees (protege). Under successful mentoring functions, mentors could influence proteges in many different aspects, such as job satisfaction, resignation rate, self-actualization, adaptation to the organization environment and enhancement to the organization commit
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Vasconcelos, Maria Pia Folhadela. "Os deveres e as responsabilidades dos revisores oficiais de contas e dos contabilistas certificados." Master's thesis, 2019. http://hdl.handle.net/10400.14/28675.

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O tema do presente trabalho versa sobre os deveres e as responsabilidades dos revisores oficiais de contas e dos contabilistas certificados. Procuraremos refletir sobre as questões práticas colocadas ao intérprete, a partir da análise da lei e da doutrina, propondo uma solução sobre as questões controvertidas. Em primeiro lugar, iniciamos a investigação com uma abordagem do papel do Revisor Oficial de Contas e do Contabilista Certificado, no seio das sociedades comerciais, em especial nas Sociedades por Quotas e nas Sociedades Anónimas, onde se levantou a questão relativa à duração do mandato
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