By Philip M. J. Reckers
This sequence specializes in the tutorial and theoretical facet of the occupation within the components of economic accounting, accounting schooling and auditing. Articles variety from empirical and analytical, to the improvement of recent applied sciences. Advances in Accounting is now to be had on-line at ScienceDirect - full-text on-line from quantity 17 onwards.
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E. D1_USit W D2_USit). Thus, we have sufﬁcient evidence to support H4. 3. 1. Additional Surrogate for Innovative Ability In this study we used patent frequency as a surrogate for innovative ability. However, patent frequency does not take into account the value of the patent granted. Patent value rather than simple patent frequency could be construed to be an important indicator of innovative ability. We estimated patent values using the Cobb–Douglas production function as used by Seethamraju (2003) and estimated the value of each patent at different value chain stages.
4. According to World Semiconductor Trade Statistics (2003), United States is the biggest semiconductor market in the world and is also the primary market to Taiwan. Sixty-ﬁve percent of Taiwan semiconductor products are exported to North America market. 5. Because ﬁrm level patent citations data are currently unavailable from the resources of academic research in Taiwan, only the number of patent is used in the current study. 6. S. patent data ﬁles. 7. Seethamraju (2003) used number of trademarks (TM) and advertising expense (ADV) rather than patents and research and development.
First, four researchers with signiﬁcant audit and systems knowledge examined the instrument. 5 years of experience. 6 Independent Variables Respondents provided information about ﬁrm size, client IT complexity, and IT expertise. Firm size is measured as a categorical variable with 38 JAMES BIERSTAKER ET AL. Table 1. Participant Demographics (n=181). 8 One or more participants did not respond. Participants could list more than one certiﬁcation. b four categories: Big 4, national, regional, and local.