Article ID: | iaor201526031 |
Volume: | 229 |
Issue: | 1 |
Start Page Number: | 253 |
End Page Number: | 264 |
Publication Date: | Jun 2015 |
Journal: | Annals of Operations Research |
Authors: | Chang Hsihui, Hwang Iny, Choy Hiu |
Keywords: | statistics: data envelopment analysis, decision, statistics: empirical, statistics: inference, management |
This paper performs empirical tests for the returns to scale pattern of certified public accountant (CPA) firms in the post Sarbanes–Oxley Act (SOX) era using data envelopment analysis. Analyzing a sample of 70 of the top 100 CPA firms from