A Comparison of the Operating Performance of Accounting Firms among the U.S., China, and Taiwan
學年 102
學期 1
發表日期 2013-08-03
作品名稱 A Comparison of the Operating Performance of Accounting Firms among the U.S., China, and Taiwan
作品名稱(其他語言)
著者 張寶光; 黃台心; 郭君儀
作品所屬單位 淡江大學會計學系; 淡江大學經濟學系; 淡江大學企業管理學系
出版者
會議名稱 ANAHEM 2013 Brilliantly Disguised Opportunities: American Accounting Association Annual Meeting and conference teaching and learning in accounting
會議地點 Anaheim, California, USA
摘要 This study employs the newly developed stochastic metafrontier production function by Huang et al. (2012) to compare the technical efficiencies of accounting firms (AFs) among the U.S., China, and Taiwan, operating under different technologies. Although AFs play an important role in a nation’s capital market, the accounting industry has not attracted much attention to academic researchers. The main difference between the stochastic metafrontier function and the one proposed by Battese et al. (2004) and O’Donnell et al. (2008) lies in the second step, where the stochastic frontier approach (SFA) is recommended instead of programming techniques. Taiwan’s AFs are found to have the highest average overall efficiency and technology gap ratio (TGR), followed by the U.S. and Chinese AFs. The low performance of Chinese AFs may be attributed to government regulations and the lack of market competition. However, the programming technique suggests a reverse order for AFs in Taiwan and the U.S. and larger variances for TGR and overall efficiency. Although the U.S. and China AFs show decreasing returns to scale, the Taiwan's AFs exhibits increasing returns to scale.
關鍵字 accounting firms;technical efficiency;TGR;stochastic metafrontier approach
語言 en
收錄於
會議性質 國際
校內研討會地點
研討會時間 20130803~20130807
通訊作者
國別 USA
公開徵稿 Y
出版型式
出處 ANAHEM 2013 Brilliantly Disguised Opportunities: American Accounting Association Annual Meeting and conference teaching and learning in accounting
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