toggle visibility Search & Display Options

Select All    Deselect All
 |   | 
Details
   print
  Record Links
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.  
  Address  
  Corporate Author Thesis  
  Publisher Place of Publication Editor  
  Language Summary Language Original Title  
  Series Editor Series Title Abbreviated Series Title  
  Series Volume Series Issue Edition  
  ISSN ISBN Medium  
  Area Expedition Conference  
  Notes Approved  
  Call Number Admin @ admin @ ChangChoyCooperParkerRuefli2009 Serial 4408  
Permanent link to this record
Select All    Deselect All
 |   | 
Details
   print

Save Citations:
Export Records: