Journal article
Service Mix and Productivity: Evidence from Accounting Firms
NTU MANAGEMENT REVIEW, v 25(3)
01 Jan 2015
Abstract
This paper examines which type of professional services provided by accounting firms can most effectively utilize human resources in generating revenues. Results indicate that for a given level of human resources, management advisory services (MAS) contribute the most to an accounting firm's revenues. This pattern continues to hold after the passage of the Sarbanes-Oxley Act (Act) despite the restriction on MAS imposed by the Act. In addition, with the increasing emphasis on auditing and certification of internal control services in the post-Act period, accounting firms' employees with CPA designations become significant drivers of accounting firms' productivity.
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Details
- Title
- Service Mix and Productivity: Evidence from Accounting Firms
- Creators
- Hsi-Hui Chang - Drexel Univ, LeBow Coll Business, Philadelphia, PA 19104 USAHiu-Lam Choy - Drexel UniversityWilliam W. Cooper - Univ Texas Austin, Red McCombs Sch Business, Austin, TX 78712 USAMei-Hwa Lin - Natl Chengchi Univ, Dept Accounting, Taipei, TaiwanHsihui Chang - Accounting
- Publication Details
- NTU MANAGEMENT REVIEW, v 25(3)
- Publisher
- Natl Taiwan Univ, Coll Management
- Number of pages
- 29
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Accounting
- Web of Science ID
- WOS:000449334900007
- Scopus ID
- 2-s2.0-84945120392
- Other Identifier
- 991019222808104721
InCites Highlights
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- Collaboration types
- Domestic collaboration
- International collaboration
- Web of Science research areas
- Management