政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/64415
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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64415


    Title: A Study of Technical Efficiencies of CPA Firms in Taiwan
    Authors: 鄭丁旺;王國樑;翁志強
    Cheng, Ting-Wong;Wang, Kuo-Liang;Weng, Chih-Chiang
    Contributors: 會計系
    Date: 2000
    Issue Date: 2014-03-04 15:25:17 (UTC+8)
    Abstract: This paper uses DEA to assess the technical efficiencies of CPA firms, and applies the Tobit censored regression model to examine the relationship between technical efficiency and firm-specific characteristics. The results show that in 1994, Taiwan`s CPA firms could have reduced inputs by 27.8 percent, on average, and still have produced the same level of services. In addition, a firm`s size, age, service concentration, CPA-to-employee ratio and training expenditure per employee have positive impacts on its efficiency, and the firms with branches are less efficient than those without any branch.
    Relation: Review of Pacific Basin Financial Markets and Policies, 3(1), 27-44
    Data Type: article
    DOI link: http://dx.doi.org/10.1142/S0219091500000030
    DOI: 10.1142/S0219091500000030
    Appears in Collections:[Department of Accounting] Periodical Articles

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