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The public accounting industry production function

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  • Banker, Rajiv D.
  • Chang, Hsihui
  • Cunningham, Reba

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  • Banker, Rajiv D. & Chang, Hsihui & Cunningham, Reba, 2003. "The public accounting industry production function," Journal of Accounting and Economics, Elsevier, vol. 35(2), pages 255-281, June.
  • Handle: RePEc:eee:jaecon:v:35:y:2003:i:2:p:255-281
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    References listed on IDEAS

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    1. Gyimah-Brempong, Kwabena & Gyapong, Anthony O., 1992. "Elasticities of factor substitution in the production of education," Economics of Education Review, Elsevier, vol. 11(3), pages 205-217, September.
    2. Mike Smet & Walter Nonneman, 1998. "Economies of scale and scope in Flemish secondary schools," Applied Economics, Taylor & Francis Journals, vol. 30(9), pages 1251-1258.
    3. Dong-Soo Koh & Sanford V. Berg & Lawrence W. Kenny, 1996. "A Comparison of Costs in Privately Owned and Publicly Owned Electric Utilities: The Role of Scale," Land Economics, University of Wisconsin Press, vol. 72(1), pages 56-65.
    4. Toivanen, Otto, 1997. "Economies of scale and scope in the Finnish non-life insurance industry," Journal of Banking & Finance, Elsevier, vol. 21(6), pages 759-779, June.
    5. Mitchell, Karlyn & Onvural, Nur M, 1996. "Economies of Scale and Scope at Large Commercial Banks: Evidence from the Fourier Flexible Functional Form," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 28(2), pages 178-199, May.
    6. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    7. Thomas Durkin & Gregory Elliehausen, 1998. "The Cost Structure of the Consumer Finance Industry," Journal of Financial Services Research, Springer;Western Finance Association, vol. 13(1), pages 71-86, February.
    8. Zuckerman, Stephen & Hadley, Jack & Iezzoni, Lisa, 1994. "Measuring hospital efficiency with frontier cost functions," Journal of Health Economics, Elsevier, vol. 13(3), pages 255-280, October.
    9. Cummins, J. David & Weiss, Mary A., 1993. "Measuring cost efficiency in the property-liability insurance industry," Journal of Banking & Finance, Elsevier, vol. 17(2-3), pages 463-481, April.
    10. Christensen, Laurits R & Greene, William H, 1976. "Economies of Scale in U.S. Electric Power Generation," Journal of Political Economy, University of Chicago Press, vol. 84(4), pages 655-676, August.
    11. repec:bla:joares:v:32:y:1994:i:2:p:241-261 is not listed on IDEAS
    12. Gardner, Lisa A. & Grace, Martin F., 1993. "X-Efficiency in the US life insurance industry," Journal of Banking & Finance, Elsevier, vol. 17(2-3), pages 497-510, April.
    13. Sickles, Robin C. & Good, David & Johnson, Richard L., 1986. "Allocative distortions and the regulatory transition of the U.S. airline industry," Journal of Econometrics, Elsevier, vol. 33(1-2), pages 143-163.
    14. Richard T. Shin & John S. Ying, 1992. "Unnatural Monopolies in Local Telephone," RAND Journal of Economics, The RAND Corporation, vol. 23(2), pages 171-183, Summer.
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    Citations

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    Cited by:

    1. Rajiv D. Banker & Hsihui Chang & Ram Natarajan, 2005. "Productivity Change, Technical Progress, and Relative Efficiency Change in the Public Accounting Industry," Management Science, INFORMS, vol. 51(2), pages 291-304, February.
    2. Lim, Mi-Hee & Lee, Ji-Hwan, 2016. "The effects of industry relatedness and takeover motives on cross-border acquisition completion," Journal of Business Research, Elsevier, vol. 69(11), pages 4787-4792.
    3. Bao-Guang Chang & Tai-Hsin Huang & Chun-Yi Kuo, 2015. "A comparison of the technical efficiency of accounting firms among the US, China, and Taiwan under the framework of a stochastic metafrontier production function," Journal of Productivity Analysis, Springer, vol. 44(3), pages 337-349, December.
    4. Magdy S. Farag & Rafik Z. Elias, 2012. "Public accounting firms' mix of service revenue and average productivity: Evidence using revenue per partner," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(8), pages 712-727, August.
    5. Banker, Rajiv D. & Chang, Hsihui & Lee, Seok-Young, 2010. "Differential impact of Korean banking system reforms on bank productivity," Journal of Banking & Finance, Elsevier, vol. 34(7), pages 1450-1460, July.
    6. Rajiv Banker & Hsihui Chang & Ram Natarajan, 2007. "Estimating DEA technical and allocative inefficiency using aggregate cost or revenue data," Journal of Productivity Analysis, Springer, vol. 27(2), pages 115-121, April.
    7. Valérie Moatti & Charlotte R. Ren & Jaideep Anand & Pierre Dussauge, 2015. "Disentangling the performance effects of efficiency and bargaining power in horizontal growth strategies: An empirical investigation in the global retail industry," Strategic Management Journal, Wiley Blackwell, vol. 36(5), pages 745-757, May.
    8. Ipatova, Irina & Peresetsky, Аnatoly, 2013. "Technical efficiency of Russian plastic and rubber production firms," Applied Econometrics, Publishing House "SINERGIA PRESS", vol. 32(4), pages 71-92.
    9. repec:pal:jorsoc:v:60:y:2009:i:11:d:10.1057_jors.2009.60 is not listed on IDEAS
    10. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    11. Fatma Cebenoyan, 2003. "Operational Efficiency and the Value-Relevance of Earnings," Economics Working Paper Archive at Hunter College 301, Hunter College Department of Economics.

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