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The purpose of this paper is to examine the direct and interactive effects of audit service quality and audit market concentration on performance of public accounting firms in Taiwan.

Empirical data of this study come from registered public accounting firms in Taiwan, an industrial data. From the perspective of industrial economics and based on the structure-conduct-performance paradigm (Cowling and Waterson, 1976), this study use OLS to test the linear regression equation.

Empirical results indicate that both audit service quality and audit market concentration have positive effects on performance. The interaction terms between audit service quality and audit market concentration are positively related to performance.

This documents that human capital is the core resource in public accounting firms which could enhance performance through higher audit service quality under intense market competition. Specifically, facing increasingly competitive audit market, public accounting firms response to the hostile situation by employing auditors with higher educational level, more work experience, with professional licenses, and taking more continuing professional education.

Few previous researches consider the effects of either market concentration or audit service quality on firm performance. This study simultaneously examines the relation among audit service quality, audit market concentration, and performance of public accounting firms. With the results, this study contributes knowledge to human resource and quality management-related literatures.

To maintain auditor independence, Section 201 of the Sarbanes–Oxley Act of 2002 (SOX) imposes restrictions on audit firms in rendering management advisory services (MASs) to audit clients. Responding to the requirement, audit firms establish a strategic alliance with consulting companies to expand their scope of services to alleviate the impairment of auditor independence. Taiwan follows the spirit of SOX in related laws and regulations. To investigate the effects of SOX on Taiwanese auditing industry, this study aims to examine the relationship between MASs and operating performance of audit firms.

This study obtains empirical data from the 1989–2017 Survey Report of Audit Firms in Taiwan, published by the Financial Supervisory Commission (FSC). FSC administers the survey across all registered audit firms annually to collect business information on the auditing industry for macro-economic analysis and industrial policy development. The authors group audit firms into three categories: national, regional and local firms. Based on the structure-conduct-performance (S-C-P) theoretical framework, this study establishes the following cross-sectional regression equation to test the authors’ hypotheses.

Main results indicate that national firms have better post-SOX firm and alliance performance. Both firm and alliance MASs contribute more to the performance of national firms after SOX.

This study claims that national firms establish alliance with consulting companies for resource sharing but regional and local firms for tax-saving.

Consistent with the economic theory of regulation and resource-based theory, SOX matters in Taiwan.

The island areas, in particular, are characterized by a more fragile ecological carrying capacity and higher value of resources and environment, which requires us to take Xi Jinping's green ecological development view as the theoretical basis and adhere to the high-quality development path of gradual development and ecological environment priority. Taking Shengsi and Daishan counties as examples, on the basis of their high-quality development evaluation and identification of the main influencing factors, this study explores the specific path of Xi Jinping's ecological development view in the high-quality development of typical island counties in China.

This paper applies the interpretative structural model to construct an evaluation index system for the high-quality development of the island. In determining the factor weights of the index layer, the AHP hierarchical analysis method was combined with the Delphi method to increase the objectivity of the assignment process as much as possible. This study used the technique for order of preference by similarity to ideal solution to calculate island high quality development index. To measure the main obstacle factors, the index factor contribution rate, the index factor deviation, and the index factor obstacle degree were applied in this research.

As China intensifies its maritime strategy, the sustainability of coastal and island regions is critical, particularly given their fragile ecosystems and high resource value. Our study reveals a declining trend in the high-quality development index for Shengsi, peaking at 0.4262 in 2010 and dropping to 0.3261 in 2012. To reverse this, it's essential to align with President Xi Jinping's green ecological development framework and commit to a high-quality development pathway.

The connotation and extension of Xi Jinping's view of ecological development should be continuously studied in depth and enriched, with green development as the core idea to guide the correct direction of the high-quality development of the island. In this paper, it is suggested that researchers are supposed to focus on these problems, such as the changes of sea water quality, the reduction of urban greening, the continuous negative growth of population in island areas, the decline of forestry added value and air quality protection, so as to ensure the sustainable high-quality development of example islands.

This paper aims to explore adolescents’ perceptions of child-parent dominance in family vacation decision-making (FVDM) by investigating child-parent relative influence (CPRI) and responsibility-sharing (RS) within the family in regard to 15 vacation issues.

This paper adopts Davis and Rigaux’s (1974) framework for identifying adolescents’ perceptions of child-parent dominance across a set of subjects concerning FVDM, by inspecting the distribution of family decision roles across 25 nations. This study then segments the issues regarding family vacations and nations, judging by CPRI and RS within the family. In addition, this paper introduces Hofstede’s cultural dimensions and diverse indices of development for each surveyed nation and compares their respective correlations with CPRI and RS at the national level.

The results, derived from data collected in 25 countries or territories, illustrate a climate of a parent-dominant-to-autonomous style of FVDM for all decision issues and all nations. Overall, both information availability and economizing attribute of issues are related to the democratization of FVDM. The relationship between the child-parent role distribution and national clusters varied across issue clusters. In addition, the paper found the national effectiveness more effective than the cultural dimension in explaining the dispersal of CPRI-RS profiles.

The data collected from 25 nations provide strong evidence for profiling child-parent dominance in FVDM. The data also serve as a basis for analyzing the role of sociocultural and ideological influences on child-parent dominance in FVDM, which was not established in previous research.

子女在家庭渡假决策中的主导地位：多国分析研究

中文摘要

我们针对15个度假决策项目，调查青少年子女与父母的相对影响力（CPRI）和责任分担（RS），以探讨青少年在家庭渡假决策（FVDM）中相对于父母的支配地位的看法。

我们应用戴维斯（Davis）和里加（Rigaux）发表于1974 年的理论架构，调查25国中家庭决策角色的分配情况，从而确定青少年在家庭渡假决策相关决策项目中，子女-父母主导地位之看法。此外，我们根据”相对影响力”和”责任分担”来分别区隔决策项目与国家。我们也应用霍夫斯泰德的文化维度和多元社会发展指数，比较它们与”相对影响力”和”责任分担”的相关性。

从25个国家或地区收集的数据得出的结果表明，对于所有决策问题和所有国家来说，家庭渡假决策属于父母主导或自治风格的氛围。总体而言，资讯的可用性和问题的节约属性都与家庭渡假决策的民主化有关。子女-父母角色分布与国家集群之间的关系因决策项目集群而异。此外，我们发现，在解释”相对影响力-责任分担”侧像的分散方面，国家效能比文化维度更具影响力。

我们从25个国家/地区收集的数据为分析家庭渡假决策中子女-父母的主导地位提供了有力的证据。并分析社会文化和意识形态影响对家庭渡假决策中子女-父母主导地位的基础，在现有的文献中尚未被建立。

Nosotros exploramos las percepciones adolescentes sobre la predominancia de padre e hijo en la toma de decisiones vacaciones en familiares (FVDM) mediante la investigación de la influencia relativa entre padres e hijos (CPRI) y la responsabilidad compartida (RS) dentro de la familia en relación con 15 temas de vacaciones.

Adaptamos el sistema de David and Rigaux para identificar las percepciones de adolescentes sobre el dominio padre e Hijo en un conjunto de temas relacionados con la FVDM, mediante la inspección de la distribución de los roles de decisión familiar a través de 25 países. Luego, segmentamos los problemas relacionados con las vacaciones familiares y naciones, juzgando por CPRI y RS con la familia. Además, presentamos las dimensiones culturales de Hofstede y los diversos índices de desarrollo para cada sociedad encuestada y comparamos sus respectivas correlaciones con CPRI y RS a nivel nacional.

Los resultados obtenidos de los casos recopilados en 25 países o territorios, ilustran un clima de estilo de FVDM de los padres en predominio autónomo para todos los temas de decisión y naciones. En general, tanto en los temas de disponibilidad de información como el atributo economizador están relacionadas con la democratización de la FVDM. La relación entre la distribución de roles de padres e hijos y los grupos nacionales vario entre los grupos temáticos. Además, encontramos que la eficacia nacional es más eficaz que la dimensión cultural para explicar la dispersión de los perfiles CPRI-RS.

Nuestros datos recopilados de 25 países proporcionan pruebas sólidas para perfilar el dominio de padres e hijos en la FVDM. Los datos también sirven como base para analizar el papel de la influencias socioculturales e ideológicas en el predominio de padres e hijos en la FVDM, que no se estableció en investigaciones anteriores.

This study aims to develop a performance evaluation model for Facebook (FB) marketing campaigns (FBMCs) for a franchised hotel, distinguish four quadrants based on efficiency and customer attention and suggest improvements for inefficient FBMCs based on the slack value analysis.

The paper applied the elaboration likelihood model to select three inputs (text, picture and color) and three outputs (number of people reached; reactions, comments and shares; and clicks on post) based on the literature and expert opinions to assess 60 FBMCs for hotels through data envelopment analysis and a robustness test. The four-quadrant analysis (benchmark, improvements in efficiency and customer attention and fade-out) provides suggestions for underperforming FBMCs.

The results indicate that the efficiency of the greeting FBMCs is better than that of the event and promotion FBMCs. The projection of input value analysis showed that an average of 50 words, one picture and six colors is the benchmark of FBMCs.

Sixty FBMCs for the same franchised hotel were examined. Further research could extend this model to different hotels for generalization.

The findings suggest that developing shorter text lengths, concise photos and colors of greeting messages on FB could be efficient for FBMCs.

This paper contributes in assessing the performance of FBMCs to identify the benchmark FBMCs with the higher efficiency and more customer attention for a franchised hotel.

The purpose of this paper is to develop a conceptual model of how technology‐enabled virtual experiences contribute to community members' online trust and engagement through inducing their community identification. It also seeks to examine two types of social influence in the virtual community: within‐community normative pressure and normative pressure from outside the community.

The authors employed the structural equation modelling approach to estimate a conceptual model using survey data from participants in the World of Warcraft online game community.

The results mainly supported the hypotheses. It was shown that three types of experience could influence community members' engaging behaviour through an increase in community identification and community trust. More importantly it was found that normative pressure from outside the community exhibits a significant and inverted U‐shaped relationship with online community engagement, while within‐community normative pressure had a positive relationship with community engagement. No evidence was found to support the inverted U‐shaped relationship between within‐community normative pressure and community members' engagement.

From perspectives of virtual experience, social identity theory, social trust, and susceptibility to normative influence, the current study contributes to a more comprehensive understanding of the process through which community members are willing to share what they know, participate in collective actions, and spend their time with strangers in a virtual space.

The authors aim to obtain the optimal combinations of factors from institutional environment adaptation mechanisms and internal resources or capabilities that influence the sustainability of a firm.

The authors develop a new index, called the sustainability index, based on the stakeholder perspective by employing a corporate credit risk index, an evaluation of a firm's corporate governance, corporate financial performance and firm age. The authors then apply both Ordinary Least Squares (OLS) Regression Analysis and Fuzzy set Qualitative Comparative Analysis (FsQCA) to obtain the optimal models for firms' sustainability.

The OLS analysis shows that the variables including financial leverage, slack, innovation capability, manufacturing capability and human capital that have significant influences on the sustainability of firms. Our FsQCA analysis obtains configurations of several solutions for firm sustainability and concludes that the fit of combinations of institutional factors and/or internal resources and capabilities of a firm is related to its sustainability.

The limitations in our new index include these: first, one may add more key metrics to measure the index; second, the findings do not provide any necessary nor a sufficient condition to get sustainability for sure. The limitations of using multiple regression analysis are that it is not able to reveal the combinations of causal conditions that can lead to the outcome in the real world as well as to the sustainability of a firm in our study. To overcome the limitations, the authors apply fsQCA analysis to identify combinations of causal conditions to a firm's sustainability in our study.

Introducing the sustainability index enables us to find out all factors influencing the sustainability of a firm. The authors’ analysis can be used to identify combinations of causal conditions to lead to outcomes in the real world. Their analysis enables managers to know how to predict the sustainability of the firm. For example, the authors’ fsQCA analysis shows that low marketing capability will lead to the high sustainability of the firm. This information helps managers to make the decision or plan to achieve good results toward their businesses and get better allocate their resources and get a better investment.

The authors’ analysis can be used to identify combinations of causal conditions to lead to outcomes in the real world and enable managers to know how to predict the sustainability of the firm. A correct prediction can assist companies in developing their future operations, which would enhance their competitiveness vis-à-vis rivals during this time of global economic volatility, which, in turn, enables firms to perform better and employ more employees that could help the entire society.

The sustainability index the authors developed in our paper is new in the literature and the findings obtained by both OLS Regression Analysis and FsQCA are new in predicting a firm's sustainability. The authors’ findings are useful for academics, managers and policymakers in predicting and maintaining a firm's sustainability.