References

Abidin, S., V. Beattie and A. Goodacre, 2010. Audit market structure, fees and choice in a period of structural change: Evidence from the UK-1998-2003. Br. Accounting Rev., 42: 187-206.
CrossRef  |  Direct Link  |  

Acebron, L.B. and D.C. Dopico, 2000. The importance of intrinsic and extrinsic cues to expected and experienced quality: An empirical application for beef. Food Qual. Pref., 11: 229-238.
CrossRef  |  Direct Link  |  

Aldhizer III, G.R., J.R. Miller and J.F. Moraglio, 1955. Common attributes of quality audits. J. Accountancy, 179: 61-68.
Direct Link  |  

Anonymous, 2012. Survey report of audit firms in Taiwan. Executive Yuan, Taipei, Taiwan.

Arens, A.A,E., J. Randal and S.B. Mark, 2008. Auditing and Assurance Services: An Integrated Approach. 12th Edn., Printice Hall, New Jersey, USA.,.

Banker, R.D., H. Chang and R. Cunningham, 2003. The public accounting industry production function. J. Accounting Econ., 35: 255-281.
Direct Link  |  

Barney, J.B., 1991. Firm resources and sustained competitive advantage. J. Manage., 17: 99-120.
CrossRef  |  Direct Link  |  

Becker, C.L., M.L. DeFond, J. Jiambalvo and K.R. Subramanyam, 1998. The effect of audit quality on earnings management. Contemp. Account. Res., 15: 1-24.
Direct Link  |  

Bonner, S.E. and N. Pennington, 1991. Cognitive processes and knowledge as determinants of auditor expertise. J. Accounting Lit., 10: 1-50.

Bredahl, L., 2004. Cue utilisation and quality perception with regard to branded beef. Food Qual. Pref., 15: 65-75.
CrossRef  |  Direct Link  |  

Brocheler, V., S. Maijoor and V.A. Witteloostuijn, 2004. Auditor human capital and audit firm survival: The dutch audit industry in 1930-1992. Accounting Organizations Soc., 29: 627-646.
Direct Link  |  

Carpenter, M.A., W. Sanders and H.B. Gregersen, 2001. Bundling human capital with organizational context: The impact of international assignment experience on multinational firm performance and CEO pay. Acad. Manage. J., 44: 493-511.
CrossRef  |  Direct Link  |  

Carson, E., R. Simnett, B.S. Soo and A.M. Wright, 2012. Changes in audit market competition and the Big N premium. Auditing A. J. Pract. Theory, 31: 47-73.
Direct Link  |  

Chan, H.K. and D. Wu, 2011. Aggregate quasi rents and auditor independence: Evidence from audit firm mergers in China. Contemp. Accounting Res., 28: 175-213.
CrossRef  |  Direct Link  |  

Chaney, P.K., D.C. Jeter and L. Shivakumar, 2004. Self-selection of auditors and audit pricing in private firms. Accounting Rev., 79: 51-72.
Direct Link  |  

Chen, A., R.C.Y. Chen and W.C. Lee, 2002. The effect of passing rate of CPA examination on the industrial structure of accounting firms in Taiwan. Pan Pacific Manage. Rev., 5: 155-170.
Direct Link  |  

Chen, Y.S., B.G. Chang and C.C. Lee, 2008. The association between continuing professional education and financial performance of public accounting firms. Intl. J. Hum. Resour. Manage., 19: 1720-1737.
Direct Link  |  

Choi, M.S. and D. Zeghal, 1999. The effect of accounting firm mergers on international markets for accounting services. J. Intl. Accounting Auditing Taxation, 8: 1-22.
Direct Link  |  

Christensen, L.R. and W.H. Greene, 1976. Economies of scale in US electric power generation. J. Political Economy, 84: 655-676.
Direct Link  |  

Collins‐Dodd, C., I.M. Gordon and C. Smart, 2004. Further evidence on the role of gender in financial performance. J. Small Bus. Manage., 42: 395-417.
CrossRef  |  Direct Link  |  

Council, F.R. and G. Britain, 2006. Promoting audit quality: Discussion paper. Financial Reporting Council, UK.

Cowling, K. and M. Waterson, 1976. Price-cost margins and market structure. Econ., 43: 267-274.
CrossRef  |  Direct Link  |  

Darrough, M.N. and J.M. Heineke, 1978. The Multiproduct Production Cost Function: The Case of Law Enforcement Agencies. North-Holland Publishing Company, Amsterdam, Netherlands,.

DeAngelo, L.E., 1981. Auditor size and audit quality. J. Account. Econ., 3: 183-199.
CrossRef  |  Direct Link  |  

DeFond, M. and J. Zhang, 2014. A review of archival auditing research. J. Accounting Econ., 58: 275-326.
Direct Link  |  

Dickson, P.R. and A.G. Sawyer, 1990. The price knowledge and search of supermarket shoppers. J. Market., 54: 42-53.
Direct Link  |  

Dodds, W.B., 1991. In search of value: How price and store name information influence buyers product perceptions. J. Consumer Market., 8: 15-24.
CrossRef  |  Direct Link  |  

Fasci, M.A. and J. Valdez, 1998. A performance contrast of male-and female-owned small accounting practices. J. Small Bus. Manage., 36: 1-7.
Direct Link  |  

Francis, J.R. and P.N. Michas, 2012. The contagion effect of low-quality audits. Accounting Rev., 88: 521-552.
Direct Link  |  

Francis, J.R., 1984. The effect of audit firm size on audit prices: A study of the Australian market. J. Accounting Econ., 6: 133-151.
Direct Link  |  

Geletkanycz, M.A. and D.C. Hambrick, 1997. The external ties of top executives: Implications for strategic choice and performance. Administrative Sci. Q., 42: 654-681.
CrossRef  |  Direct Link  |  

Glitsch, K., 2000. Consumer perceptions of fresh meat quality: Cross-national comparison. Br. Food J., 102: 177-194.
Direct Link  |  

Grant, R.M., 1996. Toward a knowledge-based theory of the firm. Strategic Manage. J., 17: 109-122.
Direct Link  |  

Grotelueschen, A.D., 1990. The effectiveness of mandatory continuing education for licensed accountants in public practice in the state of New York. New York State Education Department, Albany, New York, USA.

Guest, R.H., 1986. Management imperatives for the year 2000. California Manage. Rev., 28: 62-70.
Direct Link  |  

Gul, F.A., 1999. Audit prices, product differentiation and economic equilibrium. Auditing J. Pract. Theory, 18: 90-100.
Direct Link  |  

Gyimah-Brempong, K., 1987. Economies of scale in municipal police departments: The case of Florida. Rev. Econ. Stat., 69: 352-356.
CrossRef  |  Direct Link  |  

Huselid, M.A., 1995. The impact of human resource management practices on turnover, productivity and corporate financial performance. Acad. Manage. J., 38: 635-672.
CrossRef  |  

Kardes, F.R., M.L. Cronley, J.J. Kellaris and S.S. Posavac, 2004. The role of selective information processing in price‐quality inference. J. Consumer Res., 31: 368-374.
Direct Link  |  

Lee, C.W.J., C. Liu and T. Wang, 1999. The 150-hour rule. J. Accounting Econ., 27: 203-228.
Direct Link  |  

Ling, Y.H. and B.S. Jaw, 2006. The influence of international human capital on global initiatives and financial performance. Intl. J. Hum. Resour. Manage., 17: 379-398.
Direct Link  |  

Manrai, L.A., D.N. Lascu and A.K. Manrai, 1988. Interactive effects of country of origin and product category on product evaluations. Intl. Bus. Rev., 7: 591-615.
Direct Link  |  

Meinhardt, J., J.F. Moraglio and H.I. Steinberg, 1987. Governmental audits: An action plan for excellence. J. Accountancy, 164: 86-91.
Direct Link  |  

Minyard, D.H. and R.H. Tabor, 1991. The effect of big eight mergers on auditor concentration. Accounting Horiz., 5: 79-90.
Direct Link  |  

Ophuis, P.A.M.O. and H.C.M. Van Trijp, 1995. Perceived quality: A market driven and consumer oriented approach. Food Qual. Pref., 6: 177-183.
CrossRef  |  Direct Link  |  

PCAOB., 2008. PCAOB inspection reports. Public Company Accounting Oversight Board, Washington, DC., USA.

Peel, M.J. and R. Roberts, 2003. Audit fee determinants and auditor premiums: Evidence from the micro-firm sub-market. Accounting Bus. Res., 33: 207-233.
Direct Link  |  

Pennings, J.M., K. Lee and V.A. Witteloostuijn, 1998. Human capital, social capital and firm dissolution. Acad. Manage. J., 41: 425-440.
CrossRef  |  Direct Link  |  

Penrose, E., 1959. The Theory of the Growth of the Firm. John Wiley and Sons, New York.

Peteraf, M.A., 1993. The cornerstones of competitive advantage: A resource-based view. Strat. Manage. J., 14: 179-191.
CrossRef  |  Direct Link  |  

Pfeffer, J., 1994. Competitive advantage through people. California Manage. Rev., 36: 9-28.
CrossRef  |  Direct Link  |  

Pong, C.K., 1999. Auditor concentration: A replication and extension for the UK audit market 1991-1995. J. Bus. Finance Accounting, 26: 451-475.
CrossRef  |  Direct Link  |  

Prahalad, C.K. and G. Hamel, 1990. The core competence of the corporation. Harvard Bus. Rev., 68: 79-90.

Rachdi, H., R.B.S. Mokni and S. Khemiri, 2013. The impact of the international financial crisis on the stock market return: The case of Tunisian stock exchange. J. Empirical Econ., 1: 67-74.
Direct Link  |  

Rescho, J.A., 1988. Public accounting firm strategy and innovativeness: A study of the adoption of product, technical and administrative innovations using a strategic typology. Ph.D Thesis, University of Mississippi, Oxford, Mississippi.

Reynolds, J.K. and J.R. Francis, 2000. Does size matter? The influence of large clients on office-level auditor reporting decisions. J. Accounting Econ.,q 30: 375-400.
Direct Link  |  

Schmidt, F.L., J.E. Hunter and A.N. Outerbridge, 1986. Impact of job experience and ability on job knowledge, work sample performance and supervisory ratings of job performance. J. Appl. Psychol., 71: 432-439.
Direct Link  |  

Simunic, D.A., 1980. The pricing of audit services: Theory and evidence. J. Accounting Res., 18: 161-190.
CrossRef  |  Direct Link  |  

Srinivasan, N., S.C. Jain and K. Sikand, 2004. An experimental study of two dimensions of country-of-origin (manufacturing country and branding country) using intrinsic and extrinsic cues. Intl. Bus. Rev., 13: 65-82.
Direct Link  |  

Taylor, M.H. and D.T. Simon, 1999. Determinants of audit fees: The importance of litigation, disclosure and regulatory burdens in audit engagements in 20 countries. Intl. J. Accounting, 34: 375-388.
Direct Link  |  

Thomas, C.W., C.E. Davis and S.L. Seaman, 1988. Quality review, continuing professional education, experience and substandard performance: An empirical study. Accounting Horiz., 12: 340-362.
Direct Link  |  

Veale, R. and P. Quester, 2009. Do consumer expectations match experience? Predicting the influence of price and country of origin on perceptions of product quality. Int. Bus. Rev., 18: 134-144.
CrossRef  |  Direct Link  |  

Wansink, B., S.B. Park, S.T. Sonka and M. Morganosky, 2000. How soy labeling influences preference and taste. Intl. Food Agribusiness Manage. Rev., 3: 850-894.
Direct Link  |  

Wernerfelt, B., 1984. A resource-based view of the firm. Strategic Manage. J., 5: 171-180.
CrossRef  |  Direct Link  |  

White, H., 1980. A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity. Econometrica, 48: 817-838.
CrossRef  |  Direct Link  |  

Wootton, C.W., S.D. Tonge and C.M. Wolk, 1994. Pre and post Big 8 mergers: Comparison of auditor concentrat. Accounting Horiz., 8: 58-74.
Direct Link  |  

Wright, P.M., D.L. Smart and G.C. McMahan, 1995. Matches between human resources and strategy among NCAA basketball teams. Acad. Manage. J., 38: 1052-1074.
CrossRef  |  Direct Link  |  

Yang, Y.F., L.W. Yang and Y.S. Chen, 2012. Market competition and mergers in professional service firms. Intl. J. Bus. Finance Res., 6: 103-122.
Direct Link  |  

Yang, Y.F., L.W. Yang and Y.S. Chen, 2014. Competition, market segmentation and financial performance: Evidence from Taiwanese auditing industry. Actual Prob. Econ., 159: 456-465.
Direct Link  |  

Yang, Y.F., Y.S. Chen and L.W. Yang, 2013. Gender gap, training and financial performance: Evidence from public accounting industry. Intl. J. Hum. Resour. Manage., 24: 3697-3718.
Direct Link  |