Conference proceeding
Returns to scale in public accounting firms
PROCEEDINGS OF THE FOURTH INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND ENGINEERING MANAGEMENT
01 Jan 2010
Featured in Collection : UN Sustainable Development Goals @ Drexel
Abstract
This paper employs Data Envelopment Analysis (DEA) to evaluate the returns to scale patterns of public accounting firms in the post Sarbanes-Oxley Act (SOX) period. Analyzing operations data on top 100 public accounting firms over the period of 2003 similar to 2007, our statistical test results indicate that public accounting firms exhibit decreasing returns to scale in the post SOX period, suggesting that public accounting firms should consider either downsizing and/or divestitures in order to improve their efficiency.
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Details
- Title
- Returns to scale in public accounting firms
- Creators
- Hsihui Chang - Drexel UniversityHiu Lam Choy - Drexel UniversityIny Hwang - Drexel Univ, LeBow Coll Business, Philadelphia, PA 19104 USABenjamin Lev - Drexel Univ, LeBow Coll Business, Philadelphia, PA 19104 USA
- Contributors
- J P Xu (Editor)H Rau (Editor)Y Jiang (Editor)
- Publication Details
- PROCEEDINGS OF THE FOURTH INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND ENGINEERING MANAGEMENT
- Conference
- FOURTH INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND ENGINEERING MANAGEMENT, 4th
- Series
- Management Science and Engineering Management
- Publisher
- World Acad Union-World Acad Press
- Number of pages
- 5
- Resource Type
- Conference proceeding
- Language
- English
- Academic Unit
- Accounting; Decision Sciences (and Management Information Systems)
- Identifiers
- 991019170133204721
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- Web of Science research areas
- Business
- Management
- Operations Research & Management Science