A Comparison of the Operating Performance of Accounting Firms among the U.S., China, and Taiwan

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题名:	A Comparison of the Operating Performance of Accounting Firms among the U.S., China, and Taiwan
作者:	張寶光;黃台心;郭君儀
贡献者:	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
关键词:	accounting firms;technical efficiency;TGR;stochastic metafrontier approach
日期:	2013-08-07
上传时间:	2013-10-21 19:32:03 (UTC+8)
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.
關聯:	ANAHEM 2013 Brilliantly Disguised Opportunities: American Accounting Association Annual Meeting and conference teaching and learning in accounting
显示于类别:	[會計學系暨研究所] 會議論文 [經濟學系暨研究所] 會議論文 [企業管理學系暨研究所] 會議論文

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