Academic literature on the topic 'CPA firm'

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Journal articles on the topic "CPA firm"

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Kristian, Michelle. "Pengaruh Independensi Auditor, Ukuran Kantor Akuntan Publik, dan Professional Judgement Auditor terhadap Kinerja Auditor." Jurnal STEI Ekonomi 27, no. 2 (December 1, 2018): 208–32. http://dx.doi.org/10.36406/jemi.v27i2.135.

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The objective of this research was to examine the influence of auditor independence, CPA firm size, and auditor’s professional judgement on audit quality. The research was conducted using a survey method to provide the questionnaires to auditors in CPA firms. The data used in this research was primary data. The population of this research is the auditors that work at CPA firm. The sample of this research is auditors that work at CPA firm in Jakarta and Tangerang that have minimum one year of experience in auditing. There are 256 questionnaires distributed for this research, but only 216 questionnaires returned and 127 questionnaires are used in this research using multiple linear regressions. The results of this study were (1) Auditor independence has significant influence on quality, (2) CPA firm size doesn’t have significant influence on audit quality, (3) Auditor’s professional judgement has significant influence on audit quality, (4) Auditor independence, CPA firm size, and auditor’s professional judgement simultaneously have significant influence on auditor performance.
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An, Young Hoon, Soonkyoo Choe, and Jihoon Kang. "Ways to win: strategic choices, institutions and performance in sub-Saharan Africa." Multinational Business Review 29, no. 3 (March 1, 2021): 374–96. http://dx.doi.org/10.1108/mbr-05-2020-0105.

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Purpose The purpose of this study is to analyse the effects of market-based and nonmarket-based strategies on firm performance in African countries. This study also investigates host country institutions' effect on the relationship between firm strategies and performance in these countries. Design/methodology/approach Data of 1,276 firms in five African countries were obtained from two different sources: The World Bank Enterprise Database and The Global Competitiveness Report. Two-stage least squares regression was applied. Findings Both market-based strategies and corporate political activity (CPA)improve firm performance in the African countries included in the analysis. Institutional development also has a direct positive impact on firm performance. However, the effect of CPA weakens as the host country shifts towards more efficient, market-oriented institutions. Furthermore, the results show that local African firms benefit more from institutional development than foreign firms. Originality/value The paper confirms and extends our understanding of the dynamic fit between institutions and strategy by highlighting the moderating role of institutional development on CPA and market-based strategies in enhancing firm performance.
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Cheng, Ting-Wong, Kuo-Liang Wang, and Chih-Chiang Weng. "A Study of Technical Efficiencies of CPA Firms in Taiwan." Review of Pacific Basin Financial Markets and Policies 03, no. 01 (March 2000): 27–44. http://dx.doi.org/10.1142/s0219091500000030.

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This paper uses DEA to assess the technical efficiencies of CPA firms, and applies the Tobit censored regression model to examine the relationship between technical efficiency and firm-specific characteristics. The results show that in 1994, Taiwan's CPA firms could have reduced inputs by 27.8 percent, on average, and still have produced the same level of services. In addition, a firm's size, age, service concentration, CPA-to-employee ratio and training expenditure per employee have positive impacts on its efficiency, and the firms with branches are less efficient than those without any branch.
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Hsu, Chih-Shun, Lopin Kuo, and Bao-guang Chang. "Non-linear relationship between gender diversity in the partnership and profit performance in accounting firms." Pacific Accounting Review 28, no. 3 (August 1, 2016): 306–36. http://dx.doi.org/10.1108/par-07-2014-0029.

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Purpose This study aims to examine how gender diversity within the CPA partnership team impacts the firm’s profit performance. Design/methodology/approach The authors use the two-stage least squares method in analyzing the gender–diversity–performance relationship using the pooled sample obtained from the National Survey Reports on Taiwan CPA firms between 1992 and 2008. Findings The authors observe a non-linear relationship between gender diversity at the partner level and profit performance. The relationship curves vary according to firm size. After identifying the point of inflexion for these curves, the findings indicate that the average gender diversity is below the inflexion point for large CPA firms, but exceeds the inflexion point for medium size firms. Practical implications According to the critical mass theory, increasing gender diversity within the partnership team can have a positive influence on the value of the firm. Hence, the authors argue that for large CPA firms in Taiwan, the proportion of female partners leaves room for improvement. If the average number of female partners could be increased by 0.95 persons, the critical mass would be attained. Originality/value The study provides the empirical evidence that increasing a CPA firm’s proportion of female partners positively impacts the firm’s profit performance. The findings serve a practical value as reference source for any further studies.
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Khamisah, Nur, Anisa Listya, and Nyimas Dewi Murnila Saputri. "DOES FINANCIAL DISTRESS HAS AN EFFECTS ON AUDIT REPORT LAG? (STUDY ON MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE)." AKUNTABILITAS 15, no. 1 (January 28, 2021): 19–34. http://dx.doi.org/10.29259/ja.v15i1.13058.

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This study aims to examine the effect of financial distress on audit report lag and how the size of CPA Firm moderate the effect between financial distress and audit report lag. This study was held at manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The final sample there were 318 observations, with a purposive sampling method. The variable financial distress is measured by the Altman Z Score proxy, which is the best model for measuring the state of financial distress being experienced by the company. The size of CPA Firm is measured by dummy variables, given a value of 1 if it is a Big Four CPA Firm and 0 if it is not a Big Four CPA Firm. This study use multiple linear regression to analyze the data. Based on the results of the analysis found that financial distress has negative and significant effect on audit report lag. It means that the smaller the Z Score of a company (which means the company is experiencing financial distress), the longer the financial statement audit process will be. This negative relationship between financial distress is strengthened by the size of CPA Firm.
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Astutik, Septiyani Putri. "PENGARUH KOMITMEN ORGANISASI DAN KEPUASAN KERJA TERHADAP HUBUNGAN ANTARA GAYA KEPEMIMPINAN DENGAN KINERJA AUDITOR (Studi Empiris di KAP DIY)." Journal Competency of Business 1, no. 2 (April 14, 2021): 125–42. http://dx.doi.org/10.47200/jcob.v1i2.651.

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Auditor’s performance is an important factor in wich determine quality of CPA firm. This made CPA firm need to improve their performance. Therefore this research analyses leadership style influence to auditor’s performance. This research also analyses the effect of organizational commitment and job satisfaction to relation between leadership style and auditor’s performance.The sampling technique applied is purposive sampling and research data is primary data colected by sending questionaire direct in various CPA firm in Yogyakarta. This research utilizes 48 junior auditor of 5 CPA firm in Yogyakarta. Test hypotesis done by using linear regression and Moderatde Regression Analysis (MRA). Result this research proved that leadership style affect the auditor’s performance significantly. This research also shows that organizational commitment cannot moderation relation between leadership style and auditor’s performance. For job satisfaction, this result proved that job satisfaction can moderation realtion between leadership style and auditor’s performance, but with negative affect.
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Bagranoff, Nancy A., and Leslie D. Turner. "Growing a Nontraditional Accounting Firm: Warren and Associates." Journal of Information Systems 18, no. 2 (September 1, 2004): 49–56. http://dx.doi.org/10.2308/jis.2004.18.2.49.

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This case presents the history of a small CPA firm that is a value-added reseller (VAR) providing IT consulting services to mid-sized and small business clients. Since this firm does not provide audit, compilation and review, or tax services, it provides a view of a CPA firm that is different from the traditional audit and tax organization. The main question posed is determining the best growth strategy for this CPA firm. To answer this question, you must research and evaluate consulting opportunities related to Sections 302 and 404 of the Sarbanes-Oxley Act, as well as several of the recently developed AICPA services such as WebTrust, SysTrust™, and ElderCare. The research that you do will provide a deeper understanding of the role of accountants as consultants. The case affords an excellent opportunity to stimulate class discussion or presentations about the nature of CPA services beyond audit and tax services.
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Margheim, Loren, Judith A. Hora, and Diane Pattison. "Educational Competencies That Mid-Sized CPA Firms Value In Their Professional Accounting Staff." American Journal of Business Education (AJBE) 3, no. 6 (June 1, 2010): 69–80. http://dx.doi.org/10.19030/ajbe.v3i6.444.

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This study examined the educational competencies mid-sized accounting firm partners value in their professional staff when making promotion decisions to senior, manager, and partner. Mid-sized firms were defined in this study to include all of the non-Big 4 national firms, the large regional CPA firms, and several large local firms. Over 1,380 partners received two mailings of a survey instrument and usable responses were received from 699 of those partners. The paper summarizes the competencies the respondents indicated were important to be promoted in their firms. In addition, the study summarizes demographic characteristics of those mid-sized accounting firm partners and the advantages they perceive of working for a mid-sized accounting firm. Results indicate that technical accounting skills are very important to mid-sized firms, but that their relative importance decreases as individuals are considered for higher level positions. On the other hand, the importance of communication, leadership, and interpersonal skills grows all the way through the partner promotion decision.
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Colbert, Gary, and Dennis Murray. "The Association between Auditor Quality and Auditor Size: An Analysis of Small CPA Firms." Journal of Accounting, Auditing & Finance 13, no. 2 (April 1998): 135–50. http://dx.doi.org/10.1177/0148558x9801300203.

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Prior research has documented a positive association between audit quality and auditor size. While some studies have used audit fee as a surrogate for audit quality, other studies have employed more direct measures, such as the outcomes of quality control reviews. Those latter studies, however, used samples that suffer from severe geographic or client-type restrictions. Moreover, most studies of the quality-size relationship have focused on relatively large CPA firms. The present study extends this literature by using a nationwide sample of 422 small CPA firms selected from the American Institute of Certified Public Accountants' (AICPA) Private Companies Practice Section peer review program, which provides comprehensive measures of CPA firm quality. This study also investigated (1) whether peer review ratings improve with successive reviews and (2) if oversight organization (the AICPA or state societies of CPAs) systematically affects peer review ratings. The results show that for firms that perform audits, reviews, and compilations (but not for firms that perform reviews and compilations, but no audits) auditor quality is positively associated with firm size, the number of previous reviews, and oversight by state societies. These findings suggest that (1) firm size is a useful quality surrogate only for firms that conduct audits, (2) the AICPA's peer review program has been successful in that firms improved their peer review ratings over time, and (3) state-society-sponsored reviews should be examined to assess if they are conducted with the same rigor and intensity as AICPA-sponsored reviews.
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Belkaoui, Ahmed, and RONALD D. PICUR. "Sources of Feedback In A Cpa Firm." Journal of Business Finance & Accounting 14, no. 2 (June 1987): 175–86. http://dx.doi.org/10.1111/j.1468-5957.1987.tb00537.x.

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Dissertations / Theses on the topic "CPA firm"

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Rubin, Scott Jeremy. "The Relationship Between a CFO's Financial Expertise and Firm Profitability." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4480.

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More than 50% of small businesses fail by the 5th year of operation because of lack of economic sustainability. Organizations without a chief financial officer (CFO) with financial expertise may have suboptimal fiscal performance. The purpose of this correlational study was to examine whether there was a relationship between CFO licensure status, CFO age, and firm earnings per share. A sample of 403 small businesses in the United States, taken from the Russell 2000 Index, was used in the study. The theoretical framework for the study was Penrose's resource-based view of the firm. CFO names and firm earnings per share were taken from the 2015 SEC 10-K filings. CPAverify was used to determine specific CFO licensure status. LexisNexis was used to identify CFO age. Multiple linear regression was used to examine the relationship between CFO licensure status, CFO age, and firm earnings per share. A multiple regression model with F(2, 400) = 3.69, p = .03, R2 = .018 demonstrated a relationship between CFO licensure status, CFO age, and firm earnings per share ratio. Having a CPA license F(1, 154) = 8.59, p = .01, R2 = .053 revealed a slightly better correlation between licensure status and firm earnings per share. CFO age F(1, 401) = 3.10, p = .08, R2 = .005 revealed no relationship to firm earnings per share. Small business leaders could use this study's findings as the basis for hiring CFOs with financial expertise. Doing so may help increase the firm's profitability and mitigate the risks of business failure. Positive social change may ensue provided small businesses use this study's findings to improve job retention and the economic viability of a community.
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Kauffman, Norman Leroy. "Performance evaluation and job directed effort in the CPA firm : an integration of expectancy theory, attribution theory, and need theory." Connect to resource, 1988. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1265294455.

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Boyle, Erin Elizabeth. "Capa & Taro." Digital Commons at Loyola Marymount University and Loyola Law School, 2021. https://digitalcommons.lmu.edu/etd/967.

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As political tensions spread across 1930s Europe, photographers and lovers, Endre Friedmann and Gerda Taro, create the persona of American photojournalist Robert Capa to conceal their Jewish identities. Under the guise of Capa, they put their lives on the front line to expose the humanitarian horrors of the Spanish Civil War with a name that will go down in history.
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Li, Szu-Ying, and 李思瑩. "CPA Firm Mergers and CPA Firms’ Acceptable Level of Clients’ Financial Risk: Evidence from China." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/v849be.

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碩士
銘傳大學
會計學系碩士班
101
In May 2007, the Chinese Institute of Certified Public Accountants (CICPA) developed a new strategy to encourage accounting firms to grow “bigger and stronger” via mergers. By contrasts, mergers were driven by market force rather than government in the other countries and literatures suggest that audit quality will increase after market-led mergers. Furthermore, there is no consistence evidence about benefits of government-led mergers in the literatures. The aim of this study is to investigate whether CPA firms’ acceptable level of clients’ financial risk is lower for continuing clients, new clients and departing clients after the merger since 2007. The results indicate there is no evidence to prove the CPA firms’ acceptable financial risk will decrease after mergers. Furthermore, the empirical results show that the financial risk of the CPA firms is lower only for the new clients after the merger before 2007, suggesting that CPA firms’ acceptable financial risk is one of the main factors after the merger before 2007. Overall, I find no evidence that the new regulation have positive influence on the audit quality after the merger.
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Lin, Chi-Ping, and 林啟平. "The Influences of Present Accounting Oversight Transition on CPA Firm Operations – Comparison between Four Major CPA Firms and the Other CPA Firms." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/30542969678737134219.

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碩士
中原大學
會計研究所
94
In view of the cost and competition attentions of global CPA firms, CPA business is a matured profession which has experienced development of one hundred years. CPA business is similar to other service businesses in many ways. CPA firm is a subject in market competition just like other enterprises which must pursue existence and development in market competition, but the existence of CPA firms means differently as compared to other common enterprises, being an independent service organization, has to stand on neutral position and present opinions on enterprise financial condition and financial reports according to auditing results, therefore common people place higher social responsibility standards on CPAs. With the establishment of domestic Financial Supervisory Commission, and the occurrences of PROCOMP INFORMATICS and INFODISC cases on hollowing out company assets, consequently speeds up the establishment steps of laws and regulations related to accounting Oversight. The influences resulted by this series of changes, in terms of company, deeply increased the responsibility of enterprise management level, practical implement of internal control system, requirements of open and public information, measurement on the mechanism of enterprise risk management, as well as actually carry out and take root of company management spirit. The business practice responsibility of CPA firms is also increased. This study used questionnaire methodology to recognize that under a series of current accounting oversight innovations, to what degree that CPA firm operation has been influenced. This simply is offered as reference for CPA firm operators upon setting up business strategy. The study results demonstrated that, with regard to the Certified Public Accountant Law Amendments, participants agreed that the CPA development education of Certified Public Accountant Law Amendments will enhance business practice quality; before engaging in business practice, every CPA must make business practice registration and join into CPA association membership, through the professional organization of CPA association to regulate CPA practice quality; the regulation of compulsive further education will be helpful to enhance CAP practice quality; the organization types of corporate CPA firms have no influence on CAP practice quality; for future enhancement on the organization and function of CPA association, and establish professional responsibility appraisal committee, thus to enhance CAP practice quality, and advance the justice and objective role of CPA. As to the Securities and Exchange Law, participants agreed that if any CPA behaves improperly or breaches and neglects any required liabilities upon auditing and certifying financial reports, should be held liable for the compensation of loss caused to investors proportionally; if the company being audited or certified is under legal action in violation of the Securities and Exchange Law, CPA should be held liable for general negligent act of not being required to submit objective evidence. As to the application of the Statements of Financial Accounting Standards Number 7, Number 34 and Number 35 to large CPA firms, participants deemed that large CAP firms would be influenced more, in response to the enforcement of new Statements, large CPA firms have to provide employee training expenditure, increase the auditing time of auditors, and will consequently increase auditing cost of CAP firms. However, new Statements will also bring in some extra incomes. Participants deemed that the implement of Income Basic Tax Act and Profit-seeking Enterprise Income Tax unreasonable transfer price audit regulations would increase CPA firms’ auditing time and consequently increase auditing cost; CPA will participate and assist enterprises to plan pricing transferring system, only if it does not influence audit independence.
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Lee, Pai-Sheng, and 李柏陞. "Determinants of CPA Firm Performance in Taiwan." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/53791578592176063098.

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碩士
靜宜大學
會計學系研究所
90
This study investigates the determinants of certified public accountant (cpa)firms performance in Taiwan from 1992 to 1999. Samples come from survey of cpa firms by Ministry of Finance. To precede regression analysis, samples are divided into two categories-big size firm and small size firms. Results are summarized as follows: 一、 Only the cpa firms with positive performance are included in the sample, the regression findings are- (一) For big size firms, on-the-job training, salary and ages of firm are significantly correlated with firm performance positively. (二) For small size firms, marker share and salary are significantly correlated with firm performance positively. (三) For total samples, market share, on-the-job training and salary are significantly correlated with firm performance positively. 二、 When all of the cpa firms are included in the sample, the regression finding are- (一) For the big size firms, risk, salary and size are significantly correlated with firm performance positively. (二) For small size firms, market share, on-the-job training, size and CpaR are significantly correlated with firm performance positively. (三) For total samples, the results are similar to those of size firms.
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DA, SHIAO YU, and 蕭裕達. "Analysis of Business Strategy Type of CPA Firm." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/83493775109460733728.

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碩士
開南大學
會計資訊學系
98
This study explores the survival ability of CPA firms by the view of the strategy posture. Including industrial dynamics and economic conditions and other factors influence, and use the evolution of the past accounting firm sample as a positive. This study also conduct depth interviews by experts to be verified. The results show that population density of industry would affect survive capability of CPA firm. In addition, CPA firm for sustainable management, they have to respond to the pursuit of the optimal size of the organization's industry to obtain more resources for facilitate business. CPA firm can’t be limited to environmental resource conditions for survival, also need to consider factors such as technological innovation, management team, and Competitive-Cooperative relations. Environmental resources in response to changes in strategy analysis, indicate to CPA firm by market demand after the expansion of international cooperation. Environmental variation with size dimensions of CPA firm is less important. It focuses on areas of operation within the organization and operation mechanism. To fight for more resources to coping strategies, for example: international cooperation. This strategy is to expand the market demand and diversification of risk in order to avoid the uncertainty of Taiwan industrial environment. Therefore, more sophisticated division of professional labor, more stable of the variability of environment. Result that CPA firm adopt Specialization Strategy approach to adapt the strategy for coordinate Niche resources. Finally, according empirical results of this study, we propose management implications for reference: Large CPA firms and Small-to-Medium Size CPA Firms competitive strategy is to be separated. To avoid waste of resources and competition, large CPA firm need to understand customer needs, and consider the customer perspective. Combination of expertise and global resources to provide customers with customization. Make Large CPA firms become to a quality and service the highest quality CPA firm and industrial division of labor the most thorough CPA firm. Small-to-Medium Size CPA Firms competitive strategy should focus on the future direction: 1.Enhance the quality of service to help enterprises to establish a complete management system. 2.Substantial professional assistance. 3.To expand audit services. 4.To strengthen personnel training and research and development, and reduce mobility. 5.Substantial CPA members, division of labor and expertise to expand the scope of services. 6.Business management information technology. 7.Through the merger of expansion, to achieve economies of scale to enhance competitiveness. 8.Additional sub-offices in order to expand market share.
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Peng, Shuchen, and 彭淑貞. "The Case Studying of Knowledge Management for CPA Firm." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/25183027100615405375.

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碩士
中國文化大學
會計研究所
89
Thomas Stewart (1997) defined the knowledge as the intellectual capital. And the intellectual capital is the all competition superiorities of the knowledge and the capability that individual brings into organization. In another word, the intellectual capital is the knowledge capital. This research adopted Stewart’s view to divide the intellectual capital into the three parts of Human Capital, Structure Capital, and Customer Capital. And this research defined the knowledge management as the management for the intellectual capital. It is necessary for an organization to get better development of knowledge management to have its strategies. And what we called strategy is about the use of the organization’s resources and the work of the organization. The strategies of knowledge management belongs to a part of organization’s strategies, and to make sure that organization would get right, adequacy, and in time knowledge, it must correspond with the organization’s strategy, value, and vision. This is the reason this research puts emphasis on the strategy of the knowledge management. And this research tries to link the three kinds of the intellectual capital with the four kinds of the strategies of the knowledge management. Finally, the results indicate: 1.For the two cases, the results of using three kinds of the intellectual capital to get its strategy of the knowledge management are very similar. 2.Although the CPA Firms did not indicate its clear and physical strategies of the knowledge management, in fact, it would adopt similar activities of what its best policy.
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Wang, Chiou-Mei, and 王秋梅. "The Study of Management Advisory Service in CPA Firm." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/54006235860205952720.

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碩士
靜宜大學
會計學系研究所
90
Enterprise’s demand for management advisory services (hereafter MAS) is reinforced by the global competition and the wave of merger. The certified public accountant (hereafter CPA), who audits the enterprises, becomes the most feasible candidate for the MAS. According to the related literature, MAS by CPA firms expands rapidly. Such a trend causes the public cast doubt upon the independence of CPA. Hence, this study investigates the MAS by CPA firms and the independence of CPA. We proceed to the MAS by questionnaire date surveyed by the Ministry of Finance and interview some CPAs to examine the independence. The analysis of correlation reveals that MAS fees are significantly correlated with auditing fees, number of employee and square of CPA firm positively, but not significantly with the educational level. The CPAs interviewed argue there is no harm to the independence if the CPA does not participate with client’s operating decision-making, but harmful to the independence if the CPA gets involved in the client’s operating business.
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Lin, Ching-Chieh, and 林靖傑. "Determinants and Effectiveness of Knowledge Sharing in CPA Firms: Individual and Firm Level Analysis." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/5d3346.

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博士
國立臺灣大學
會計學研究所
97
The purpose of this dissertation is to explore the determinants and effectiveness of knowledge sharing in CPA firms. From the characteristics of CPA firms, this study investigates factors associating with knowledge sharing at the individual and firm level, respectively. At the individual level, two types of factors were examined: individual factors, and organizational factors. At the firm level, this study also examines the effectiveness of knowledge sharing. A survey method was used as the means of data collection. In addition, a hierarchical linear modeling (HLM) and regression analysis were used to examine these issues. Results are as follows: (1) In the individual level analysis, individual factors such as reputation, self-efficacy, openness to experience, reciprocity, and experience are positively related to auditors’ knowledge sharing, while greed is negatively related. Organizational factors including management support and firm network have significant and positive effects on auditors’ knowledge sharing. (2) Reputation, self-efficacy, greed, reciprocity, management support and performance evaluation have significant effects on knowledge sharing of auditors holding managerial positions. However, reputation, self-efficacy, openness to experience, reciprocity, experience and firm network are significant determinants for auditors without holding any managerial position. (3) In the firm level analysis, it shows that collective efficacy, collective openness to experience, trust, management support and performance evaluation are positively related to knowledge sharing of CPA firms. However, multiple regression and stepwise regression show that trust and management support are significant determinants. After computing standardized regression coefficients and Pearson correlations, trust and management support are more important than others in affecting knowledge sharing. (4) The degree of knowledge sharing is positively related to the effectiveness of knowledge sharing in CPA firms. Results are robust when audit quality is a proxy for effectiveness of knowledge sharing. (5) Furthermore, this dissertation examines the relative importance of each determinant in affecting the effectiveness of knowledge sharing. Findings indicate that management support and turnover rate are the two most important factors; management support is positively and turnover rate is negatively related to effectiveness of knowledge sharing. The findings of this dissertation may contribute to the literature on knowledge sharing of CPA firms, and have implications for CPA firms in promoting knowledge sharing and its effectiveness.
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Books on the topic "CPA firm"

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Boomer, L. Gary. CPA firm technology planning guide. New York, N.Y: American Institute of Certified Public Accountants, 1992.

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Sinkin, Joel L., and Terrence E. Putney. CPA Firm Mergers & Acquisitions. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781119448525.

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Aquila, August J. CPA firm merger strategies that work. Burr Ridge, Ill: Irwin Professional Pub., 1994.

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Freidig, Dale D. Firm retreats: A step by step guide for CPA firms. New York: American Institute of Certified Public Accountants, 1997.

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Williams, Albert S. On your own!: How to start your own CPA firm. New York, NY: American Institute of Certified Public Accountants, 1990.

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Crosley, Gale. At the crossroads: The remarkable CPA firm that nearly crashed, then soared. Hoboken, N.J: J. Wiley & Sons, Inc., 2008.

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Crosley, Gale. At the crossroads: The remarkable CPA firm that nearly crashed, then soared. Hoboken, N.J: John Wiley & Sons, Inc., 2008.

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Barbich, Sheryl L. Strategic planning: A step-by-step guide to building a successful CPA firm. New York, NY: AICPA Management of an Accounting Practice Committee, 1993.

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Gallagher, Robert J. Merging your CPA firm: A guide to successful acquisition or sale of an accounting practice. Colorado Springs, Colo: Shephard's/McGraw-Hill, 1988.

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Higgins, John H. 10 steps to a digital practice in the cloud: New levels of CPA firm workflow efficiency. New York: American Institute of Certified Public Accountants, 2012.

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Book chapters on the topic "CPA firm"

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Kuesel, Art. "Budgeting Techniques for Today's CPA Firm." In Bull's-Eye! The Ultimate How-To Marketing & Sales Guide for CPAs, 107–15. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448679.ch8.

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Golden, D. Michelle. "Guide to an Effective CPA Firm Web Site." In Bull's-Eye! The Ultimate How-To Marketing & Sales Guide for CPAs, 209–20. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448679.ch18.

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Kenyon, Chris, and Roland Stamm. "CVA: Firm Level." In Discounting, LIBOR, CVA and Funding, 159–81. London: Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9781137268525_9.

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Boress, Allan S. "Successfully Branding Your Firm." In Bull's-Eye! The Ultimate How-To Marketing & Sales Guide for CPAs, 175–85. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448679.ch15.

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Paoletta, Diane. "The Firm Administrator as Marketing Director." In Bull's-Eye! The Ultimate How-To Marketing & Sales Guide for CPAs, 137–42. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448679.ch11.

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Tolin, Katie. "Marketing for the Multi-Office Firm." In Bull's-Eye! The Ultimate How-To Marketing & Sales Guide for CPAs, 93–105. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448679.ch7.

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Seok, Seonho. "Buckled Thin Film Cap Transfer Packaging Technology." In Springer Series in Advanced Manufacturing, 67–81. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-77872-3_4.

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Warren, Tracy Crevar. "Does Your Firm Have the Right Culture for Success?" In Bull's-Eye! The Ultimate How-To Marketing & Sales Guide for CPAs, 1–15. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448679.ch1.

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Perrino, Christopher J. "The Case for Utilizing a Sales Professional at Your Firm." In Bull's-Eye! The Ultimate How-To Marketing & Sales Guide for CPAs, 143–53. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448679.ch12.

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Allen, David E., Robert J. Powell, and Abhay K. Singh. "A Critique of Credit Risk Models with Evidence from Mid-Cap Firms." In Quantitative Financial Risk Management, 296–311. Hoboken, NJ, USA: John Wiley & Sons, Inc, 2015. http://dx.doi.org/10.1002/9781119080305.ch11.

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Conference papers on the topic "CPA firm"

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Yu, Yue. "An Analysis of Administrative Penalty against Accounting Firm and CPA -- Based on the CSRC's Bulletins from 2001 to 2016." In 2017 International Conference on Economics, Finance and Statistics (ICEFS 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icefs-17.2017.60.

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Koh, Christine, Soon Ang, and Gillian Yeo. "Does IT outsourcing create firm value?" In the 2007 ACM SIGMIS CPR conference. New York, New York, USA: ACM Press, 2007. http://dx.doi.org/10.1145/1235000.1235020.

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Gunupudi, Laxmi, Rajiv Kishore, and Akie Iriyama. "Cloud Computing and Firm Innovation." In SIGMIS-CPR '18: 2018 Computers and People Research Conference. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3209626.3209722.

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Artuhov, Vitalii, and Oleksii Brytov. "FIR Filter Design by Micro-Cap Tools." In 2019 IEEE 39th International Conference on Electronics and Nanotechnology (ELNANO). IEEE, 2019. http://dx.doi.org/10.1109/elnano.2019.8783575.

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Cheng, Frank, Yagil Engel, and Michael P. Wellman. "Cap-and-Trade Emissions Regulation: A Strategic Analysis." In Twenty-Eighth International Joint Conference on Artificial Intelligence {IJCAI-19}. California: International Joint Conferences on Artificial Intelligence Organization, 2019. http://dx.doi.org/10.24963/ijcai.2019/27.

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Cap-and-trade schemes are designed to achieve target levels of regulated emissions in a socially efficient manner. These schemes work by issuing regulatory credits and allowing firms to buy and sell them according to their relative compliance costs. Analyzing the efficacy of such schemes in concentrated industries is complicated by the strategic interactions among firms producing heterogeneous products. We tackle this complexity via an agent-based microeconomic model of the US market for personal vehicles. We calculate Nash equilibria among credits-trading strategies in a variety of scenarios and regulatory models. We find that while cap-and-trade results improves efficiency overall, consumers bear a disproportionate share of regulation cost, as firms use credit trading to segment the vehicle market. Credits trading volume decreases when firms behave more strategically, which weakens the segmentation effect.
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Liu, Linfei, Yijie Li, Huaran Liu, Xiaokun Song, Dan Hong, Ying Wang, Da Xu, and Shengping Zhu. "Effect of CeO 2 cap layers on the preparation of YBCO films on rolling-assisted biaxially textured substrates by pulsed laser deposition." In Seventh International Conference on Thin Film Physics and Applications, edited by Junhao Chu and Zhanshan Wang. SPIE, 2010. http://dx.doi.org/10.1117/12.888409.

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Ulavi, Tejas U., Jane H. Davidson, and Tim Hebrink. "Analysis of a Hybrid PV/T Concept Based on Wavelength Selective Films." In ASME 2013 7th International Conference on Energy Sustainability collocated with the ASME 2013 Heat Transfer Summer Conference and the ASME 2013 11th International Conference on Fuel Cell Science, Engineering and Technology. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/es2013-18011.

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The technical performance of a non-tracking hybrid PV/T concept that uses a wavelength selective film is modeled. The wavelength selective film is coupled with a compound parabolic concentrator to reflect and concentrate the infrared portion of the solar spectrum onto a tubular absorber while transmitting the visible portion of the spectrum to an underlying thin-film photovoltaic module. The optical performance of the CPC/selective film is obtained through Monte Carlo Ray-Tracing. The CPC geometry is optimized for maximum total energy generation for a roof-top application. Applied to a rooftop in Phoenix, Arizona USA, the hybrid PV/T provides 20% more energy compared to a system of the same area with independent solar thermal and PV modules, but the increase is achieved at the expense of a decrease in the electrical efficiency from 8.8% to 5.8%.
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Via, J., and I. Santamaria. "CCA based algorithms for blind equalization of FIR MIMO systems." In 2005 Microwave Electronics: Measurements, Identification, Applications. IEEE, 2005. http://dx.doi.org/10.1109/ssp.2005.1628583.

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Tseng, Howard, and Laurent Pilon. "Flow and Heat Transfer of Microfoams in Horizontal Minichannels." In ASME 2004 International Mechanical Engineering Congress and Exposition. ASMEDC, 2004. http://dx.doi.org/10.1115/imece2004-61752.

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Colloidal gas aphrons (CGA) consists of closely packed minute gas bubbles with diameter ranging from 10 to 100 microns. It is produced by stirring a surfactant solution at high speed in a fully baffled beaker. CGA can be used in various applications such as bioremediation, bioreactors, oil recovery, and fire fighting. This paper reports experimental data for (1) adiabatic flow and (2) convective heat transfer of CGA into five 1.58 × 0.76 mm2 mini-rectangular channels. First, it is shown that CGA is a shear thinning fluid. Correlation for the Fanning friction factor as a function of Reynolds number is compared with that of water and macrofoams. Then, the local temperature and heat transfer coefficient along the minichannels are reported as a function of the mass flow rates and imposed heat flux. The heat transfer coefficients for CGA appears to be constant and independent of mass flow rate and imposed heat flux as well known in the case of single phase laminar flow.
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Bo, Ke, Baodi Zhao, Chunhui Ding, Guide Deng, and Fang Ji. "Study on the Response Behavior of Large Steel Seamless Cylinder Pressure Relief Devices Under Different Fire Conditions." In ASME 2018 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/pvp2018-84457.

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The pressures relief devices (PRDs) are widely used on long tube trailers, and can automatically open in a fire accident to relieve pressure when the pressure exceeds the set value to keep the cylinder safe from explosion. However, there is a big difference in the structure selection of PRDs and the calculation methods of the effective discharge area between different standards such as GB/T33215, API521 and CGA S-1.1. The overall fire test and local fire test of large capacity steel seamless cylinder were carried out to obtain the response behavior of different PRDs with different discharge areas, and the change law of temperature and pressure during the pressure relief process. Results showed that the requirements of safety release of cylinders in the fire environment were satisfied by the effective discharge area calculated by API521, CGA S-1.1 and GB/T33215, and the inner temperature and pressure were greatly affected by the different discharge orifices. In the same cases that the PRD were isolated from fire by steel plate, the single rupture disk device has a faster response than the combination rupture disk/fusible-plug devices.
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Reports on the topic "CPA firm"

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Burgess, D. O., and L. Gray. Firn dielectric properties derived using data from the high bandwidth (5-18 GHz) surface radar acquisitions at the Summit Camp, Devon Ice Cap, Nunavut, 2008. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 2012. http://dx.doi.org/10.4095/289902.

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Fire starting; what makes young people do it, which interventions work - Joanna Foster,(session 1). ACAMH, July 2021. http://dx.doi.org/10.13056/acamh.16378.

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Led by criminologist Joanna Foster, this is workshop explores what is known about children and teenagers who set fires. ACAMH members can now receive a CPD certificate for watching this recorded lecture.
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Fire starting; what makes young people do it, which interveire safety education versus psychosocial education – what the research tells us. Practical strategies in direct work – from toddlers through to teens.ntions work – Joanna Foster (session 2). ACAMH, July 2021. http://dx.doi.org/10.13056/acamh.16548.

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Led by criminologist Joanna Foster, this is the second of two workshops exploring what is known about children and teenagers who set fires. ACAMH members can now receive a CPD certificate for watching this recorded lecture.
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