本文由會計師事務所從業知識具公共財性質之角度切入，建立會計師產業生產函數，來探討審計與非審計服務的知識外溢效果；並利用「會計師事務所服務業調查報告」資料庫2001年至2005年之定組追蹤資料進行分析。實證結果顯示：高階專業人才的顯隱性人力資本良莠會影響會計師事務所提供專業服務品質的能力。審計與非審計服務對會計師事務所整體營收成長的直接效果趨緩或為負成長，而藉由經驗隱性人力資本產生知識外溢效果，無償的用於非審計與審計服務上，將能提升從業員工所具備的專業技能、經驗與知識，增進生產力，提升會計師事務所的經營績效。

The aim of this study is to investigate the effect of knowledge spillover in CPA firms from the viewpoint of public good. In this paper, we construct the production function for CPA firms in order to carry out a panel data analysis.Research sources come from the “Census Report of CPA firms in Taiwan” for the period 2001 to 2005. Empirical results show that human capital affects professional services quality and is an important value driver of CPA firms. As the direct effect on the performance of CPA firms produced by providing audit and nonaudit services declines, CPA firms could maintain their growth by performing audit and nonaudit services. The transfer of knowledge spillover from human capital of high
level of manpower will improve professional skills, experience and learning, and increase the productivity of CPA firms, which, ultimately, contribute to the performance of CPA firms.