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The causal correlations among market structure, conduct, and performance of the CPA industry

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  • Chia-Chi Lee

Abstract

This study uses the structure--conduct--performance theory to explore causal correlations among the market structure of the certified public accountant industry, the conduct, and the operation performance of accounting firms. The study uses stepwise regression analysis to find out important factors of these three dimensions. The empirical results confirm that there exist causal correlations among market structure, conduct, and operation performance of accounting firms, not just a single direction relationship. This study hopes that the findings can provide researchers and practitioners with the more complete and useful references for policy and decision-making.

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  • Chia-Chi Lee, 2010. "The causal correlations among market structure, conduct, and performance of the CPA industry," The Service Industries Journal, Taylor & Francis Journals, vol. 32(3), pages 431-450, August.
    • Handle: RePEc:taf:servic:v:32:y:2010:i:3:p:431-450
    DOI: 10.1080/02642069.2010.529134
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