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This study aims to investigate the impact of auditor industry specialization (AIS) on clients’ tax planning at the audit firm level and individual auditor level, respectively.

The study’s sample consists of 44,637 firm-year observations of Chinese firms listed on the Shenzhen and Shanghai Stock Exchanges during the period from 2002–2020. The data are collected from the Taiwan Economic Journal. Panel regression is used to test hypotheses. Additionally, a two-stage least squares model is used to address concerns about possible endogeneity.

The relationship between tax planning and AIS is significantly positive at the audit firm level, while it is significantly negative at the individual auditor level.

The authors use manually collected data to investigate the distinct impacts of two AIS metrics on tax planning: the number of clients and the scale of clients.

This study investigates the effect of auditing industry specialization (AIS) on the relative derivatives use for earnings management.

The sample chosen in this study comprises 30,599 firm-year observations of Chinese public companies from 2005 to 2018. The sample is divided into two time periods (2005–2013 and 2014–2018) according to the year when IFRS 9 was implemented (IFRS 9, first discussed by the International Accounting Standards Board in March 2008, is based on an expected credit loss model for determining new and existing expected credit losses on financial assets. The definition was completed in July 2014 and implemented in 2018). AIS was gauged with respect to audit firms and individual auditors, and measured by market share in number and scale of clients. Linear regression is adopted to test hypotheses. Moreover, two-stage least square model (2SLS) is used to eliminate the concern of possible endogeneity.

When gauged with respect to client scale, the scale-based AIS constrained the level of derivatives use for earnings management in the first period (2005–2013) while increased the level in the second period (2014–2018). The findings sustain for the analysis of audit firms and that of individual auditors, and for different definitions of AIS.

The positive AIS-IN relation after the adoption of IFRS 9 implies the sacrifice audit independence. This could be indebted to the government policy that favors local audit firms to be comparable to international Big 4 audit firms, and therefore results in competition among local auditors/audit firms in securing number rather than quality of clients.

The data of AIS in China are collected using a Python web crawler.

The purpose of this paper is to focus on the development of competences for use by professional teppanyaki chefs in food and beverage education in Taiwan.

The research methodology includes the Delphi technique and incorporates interviews with three types of experts: instructors from culinary departments at a university, seasoned teppanyaki professionals and owners of teppanyaki establishments. An analysis of the responses provided by these industry experts led to identification of four dimensions of competences needed by teppanyaki chefs: knowledge, technique, affect and attitude. The K-S test involves using a z-test on ordinal variables for single samples to determine whether the sample distribution diverges from the frequency distribution. The z-score is greater than 1.96 which implies significance and consistency.

This study analyzed the responses provided by the interviewed experts to identify and extract competences for teppanyaki chefs. The extracted competences comprise four dimensions (knowledge, technique, affect and attitude), 16 work-related tasks and 74 skills items.

This study includes 16 work-related tasks, and 74 competences. The study recommends the establishment of an organization for competence certification to act as the authority for teppanyaki skill certification. Such an organization could utilize the results from this study as a reference, as could culinary departments at vocational institutes as well as other teppanyaki training courses offered in Taiwan.