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I-Ching Huang

Author

Listed:
  • Yahn-Shir Chen
  • Yahn-Shir Chen

Abstract

This study is the first to compare the financial performance of audit firms at different life cycle stages in distinct market segments. In terms of market segmentation, total samples are categorized into three subsamples: large, medium, and small audit firms. Based on the Taiwanese auditing industry data set, this study validates that organizational life cycles exist in audit firms, which includes young, adult, and old stages. Further, this study documents that financial performance of the three sub-samples is different at each life cycle stage. Finally, financial performance of the three sub-samples varies at the same life cycle stage. With results, this study contributes knowledge to the business-related literatures.

Suggested Citation

  • Yahn-Shir Chen & Yahn-Shir Chen, 2013. "I-Ching Huang," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(4), pages 43-62.
    • Handle: RePEc:ibf:ijbfre:v:7:y:2013:i:4:p:43-62
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    More about this item

    Keywords

    Audit Firms; Organizational Life Cycles; Market Segmentation; Financial Performance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

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