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A Study of Technical Efficiencies of CPA Firms in Taiwan

Author

Listed:
  • Ting-Wong Cheng

    (Department of Accounting, National Chengchi University, Taipei, Taiwan, R.O.C.)

  • Kuo-Liang Wang

    (Department of Economics, National Chengchi University, Taipei, Taiwan, R.O.C.)

  • Chih-Chiang Weng

    (Department of International Trade, Minghsin Institute of Technology, Hsinchu, Taiwan, R.O.C.)

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.

Suggested Citation

  • Ting-Wong Cheng & Kuo-Liang Wang & Chih-Chiang Weng, 2000. "A Study of Technical Efficiencies of CPA Firms in Taiwan," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 3(01), pages 27-44.
    • Handle: RePEc:wsi:rpbfmp:v:03:y:2000:i:01:n:s0219091500000030
    DOI: 10.1142/S0219091500000030
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    Citations

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    Cited by:

    1. Simar, Leopold & Wilson, Paul W., 2007. "Estimation and inference in two-stage, semi-parametric models of production processes," Journal of Econometrics, Elsevier, vol. 136(1), pages 31-64, January.
    2. K. -L. Wang & Y. -T. Tseng & C. -C. Weng, 2003. "A study of production efficiencies of integrated securities firms in Taiwan," Applied Financial Economics, Taylor & Francis Journals, vol. 13(3), pages 159-167.
    3. Chia-Chi Lee, 2014. "Performance evaluation of CPA firms in Taiwan from the perspective of industry-specific client groups," Service Business, Springer;Pan-Pacific Business Association, vol. 8(2), pages 267-293, June.

    More about this item

    JEL classification:

    • G1 - Financial Economics - - General Financial Markets
    • G2 - Financial Economics - - Financial Institutions and Services
    • G3 - Financial Economics - - Corporate Finance and Governance

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