A large part of valued-added mobile services are free for consumers' use. To enjoy these services, however, consumers have to pay for the mobile phone handsets, and for the mobile Internet as well. This study, therefore, aims to estimate the implicit price consumers are willing to pay for these...

Purpose – This paper aims to explore the relationship between market share and performance of large accounting firms. It also investigates whether the performance of international accounting firms is better than that of non-international accounting firms. Design/methodology/approach – This...

Purpose: The purpose of this paper is to explore the operating efficiency of accounting firm partnerships. Design/methodology/approach: An empirical analysis is performed with a three-stage research method: data envelopment analysis (DEA), univariate testing and regression analysis. Findings:...

Purpose: This paper aims to explore the relationship between human resource attributes and the operating performances of accounting firms by sampling data from the 2012-2013 Survey Report on Accounting Firms, as compiled by the Financial Supervisory Commission in Taiwan....

This paper analyzes the factors affecting decision-making on the provision of business services by Taiwanese accounting firms in Mainland China, in order to provide suggestions and managerial implications to accounting firms on decision-making concerning business operations. Logistic regression...