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Author (up) Chang, H.; Choy, H.L.; Cooper, W.W.; Parker, B.R.; Ruefli, T.W. doi  openurl
  Title Measuring productivity growth, technical progress, and efficiency changes of CPA firms prior to, and following the Sarbanes-Oxley Act Type
  Year 2009 Publication Socio-Economic Planning Sciences Abbreviated Journal  
  Volume 43 Issue 4 Pages 221-228  
  Keywords CPA firms; Productivity growth; Technical progress; Efficiency change; SOX; DEA; Malmquist index; Big 4 firms  
  Abstract This paper investigates productivity growth, technical progress, and efficiency change for a group of the 56 largest CPA firms in the US from the period 1996-1999 through the period 2003-2006, where the former preceded, and the latter followed, enactment of the Sarbanes-Oxley Act (SOX). Data envelopment analysis (DEA) is used to calculate Malmquist indices of three measures of interest: productivity growth, technical progress, and efficiency change. Results indicate that CPA firms, on average, experienced a productivity growth of approx. 17% from the pre- to post-SOX period. Consistent with the finding of Banker et al. [Banker RD, Chang H, Natarajan R. Productivity change, technical progress and relative efficiency change in the public accounting industry. Management Science 2005;51:291-304], this productivity gain can be attributed primarily to technical progress rather than a change in relative efficiency. In addition, results indicate that the “Big 4” firms underperformed their non-Big 4 counterparts in both productivity growth and technical progress.  
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  Call Number Admin @ admin @ ChangChoyCooperParkerRuefli2009 Serial 4408  
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