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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/18564
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/18564

    Title: Economies of Scale and Scope in Taiwan`s CPA Service Industry
    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: 2008-12-23 15:01:14 (UTC+8)
    Abstract: Based on the 1994 survey data of certified public accountant (CPA) firms in Taiwan, and by applying the iterative seemingly unrelated regression (SUR) technique to a simultaneous system of a translog multi-product cost function and its corresponding factor share equations, an attempt is made to investigate the extents of economies of scale and scope in Taiwan`s CPA service industry. The empirical results show that product-specific scale economies exist for auditing, tax and management advisory services. Ray scale economies are significantly present. Significant economies of scope exist in providing tax and management advisory services.
    Relation: Applied Economics Letters, Volume 7, Issue 6, pages 409-414
    Data Type: article
    DOI 連結: http://dx.doi.org/10.1080/135048500351375
    DOI: 10.1080/135048500351375
    Appears in Collections:[會計學系] 期刊論文

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