An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China

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Title:	An Evaluation of Technical Efficiencies for the Top 100 Public Accounting Firms in China
Authors:	Bao-Guang Chang;Tai-Hsin Huang;Hsiu-Mei Wang
Keywords:	Chinese public accounting firms;technical efficiency;economies of scale;merger and acquisition
Date:	2015/12/01
Issue Date:	2016-04-22 13:16:37 (UTC+8)
Publisher:	淡江大學管理科學學系
Abstract:	This paper investigates the effect of a China’s government policy, which forces a public accounting firm to enhance its production scale, technical efficiency and economies of scale. We apply and estimate a standard input distance frontier using data on the top 100 Chinese accounting firms covering 2008-2009. We find that the larger the firm size is, the more technically efficient it is, thus justifying policy enforcement. Furthermore, economies of scale prevail in the top 100 accounting firms and are not exhausted, supporting that these firms keep extending their production scale to reduce their long-run average costs. Empirical results reveal that larger accounting firms have more competitive advantage.
Relation:	International Journal of Information and Management Sciences 26(4), p.361-378
DOI:	10.6186/IJIMS.2015.26.4.3
Appears in Collections:	[Graduate Institute & Department of Accounting] Journal Article

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