Effects of Service Innovation on Financial Performance of Small Audit Firms in Taiwan

Yi-Fang Yang, Lee-Wen Yang and Yahn-Shir Chen

The International Journal of Business and Finance Research, 2014, vol. 8, issue 2, 87-99

Abstract: This study examines the effects of service innovation on financial performance of proprietorship audit firms in Taiwan. This study divides total sample into three business strategy categories, including conventional, non-conventional, and general firms. Non-conventional firms have the highest degree of service innovation followed by general firms. Conventional firms have the lowest degree of service innovation. Empirical results indicate that non-conventional firms financially outperform general firms, and the latter outperforms conventional firms.

Keywords: Service Innovation; Financial Performance; Audit Firms (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ibf:ijbfre:v:8:y:2014:i:2:p:87-99

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