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Análisis de la eficiencia y sus factores explicativos en el sector de consultoría y auditoría en España || Analysis of the efficiency and the explanatory factors in the consulting and auditing sector in Spain

Author

Listed:
  • de Jorge Moreno, Justo

    (Departamento de Economía y Dirección de Empresas. Universidad de Alcalá, Alcalá de Henares (España))

  • Rojas Carrasco, Oscar

    (Escuela Internacional de Negocios Europea (EINE), Talca (Chile))

  • Sánchez Henríquez, Jorge

    (Facultad de Economía y Negocios. Universidad de Talca, Talca (Chile))

Abstract

Este trabajo se ha planteado con el objetivo de analizar el nivel de eficiencia “benchmarking” y sus factores explicativos de las empresas de consultora y auditoria en España. Para conseguir el objetivo se ha utilizado un modelo semi-paramétrico siguiendo la metodología propuesta por Simar y Wilson (2007). Los principales resultados muestran que cinco empresas han formado parte en la definición de la frontera Deloitte, PricewaterhouseCoopers, Ernst & Young, Audihispana Grant Thornton y Laplaza para el periodo 2006-2009. La concentración del mercado, el tamaño y la especialización de las actividades han resultado ser factores explicativos de la eficiencia. || This work has been raised with the aim of analyzing the level of efficiency “benchmarking” and its explanatory factors of consulting audit firms in Spain. We have applied a semi-parametric model following the methodology of Simar and Wilson (2007). The main results show that five companies have been part of the definition of the frontier (best practice) Deloitte, PricewaterhouseCoopers, Ernest & Young, Audihispana Grant Thorton and Laplaza for the period 2006-2009. Market concentration, size, and specialization of the activities have proven to be factors explaining efficiency.

Suggested Citation

  • de Jorge Moreno, Justo & Rojas Carrasco, Oscar & Sánchez Henríquez, Jorge, 2015. "Análisis de la eficiencia y sus factores explicativos en el sector de consultoría y auditoría en España || Analysis of the efficiency and the explanatory factors in the consulting and auditing sector ," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 20(1), pages 77-94, December.
    • Handle: RePEc:pab:rmcpee:v:20:y:2015:i:1:p:77-94
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    References listed on IDEAS

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    More about this item

    Keywords

    eficiencia; benchmarking; auditoría y consultoría; concentración; especialización; efficiency; benchmarking; auditing and consulting firms; concentration; specialization;
    All these keywords.

    JEL classification:

    • C14 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Semiparametric and Nonparametric Methods: General
    • L84 - Industrial Organization - - Industry Studies: Services - - - Personal, Professional, and Business Services

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