Measuring productivity growth, technical progress, and efficiency changes of CPA firms prior to, and following the Sarbanes–Oxley Act

Chang, Hsihui; Choy, Hiu Lam; Cooper, W. W.; Parker, Barnett R.; Ruefli, Timothy W.

doi:10.1016/j.seps.2008.11.002

Cited by 15 publications

(13 citation statements)

References 12 publications

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“…Numerous studies have analyzed whether changes in accounting systems, regulations, and environments increase or decrease the productivity or efficiency of accounting firms (Banker, Chang, & Cunningham, 2003;Banker, Chang, & Natarajan, 2005;Banker, Chang, & Natarajan, 2007;Chang, Choy, Cooper, & Parker, 2009a;Chang, Choy, Cooper, & Parker, 2009b;Chang, Huang, & Kuo, 2015;Hwang, Kang, & Hur, 2015;Hwang, Kim, & Jeon, 2005;Lee & Kim, 2001). Lee and Kim (2001) analyzed the relationship between the human resources input and revenue of Korean accounting firms from 1997 to 1999 by using a Cobb-Douglas production function.…”

Section: Previous Studiesmentioning

confidence: 99%

“…By using data envelopment analysis and the Malmquist Index, Chang et al (2009b) compared the efficiency and productivity of 56 United States accounting firms before the introduction of SOX with those thereafter, and found that these firms enhanced their productivity after the introduction due to technological advances, but not to efficiency. In addition, Chang et al (2009a) found, by using data on 62 United States accounting firms, that the increase in productivity in the accounting industry was due to the increase in revenue from management advisory services. Later, Chang et al (2015) analyzed the productivity and technological efficiency of the United States, Chinese, and Taiwanese accounting firms for 2007 to 2009 by using a stochastic metafrontier production function.…”

Section: Previous Studiesmentioning

confidence: 99%

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Effect Of Changes In The Korean Accounting Environment On The Productivity Of Accounting Firms

Kang

Hwang

Hur

2017

JABR

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To investigate how changes in the accounting environment in Korea affect firm productivity, this study analyzes productivity by firm size and labor type from 2000 to 2014, using a Cobb–Douglas production function. We find that (1) the greater the management advisory (tax) revenue, the greater the total revenue in large (small) accounting firms; and (2) marginal revenue is greatest for partners, followed by certified public accountants and general employees. In particular, partners’ contribution to large accounting firms improved after 2007, whereas general employees made a significant positive contribution to total revenue before 2007.

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Section: Previous Studiesmentioning

confidence: 99%

Section: Previous Studiesmentioning

confidence: 99%

Effect Of Changes In The Korean Accounting Environment On The Productivity Of Accounting Firms

Kang

Hwang

Hur

2017

JABR

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“…Chang et al () investigate the productivity growth, technical progress and efficiency change of the 56 largest CPA firms in the US between the period before (1996–1999) and the period after (2003–2006) the Sarbanes‐Oxley Act (SOX). They indicate that on average there was productivity growth of approximately 17% among CPA firms from the pre‐SOX period to the post‐SOX period.…”

Section: Literature Surveymentioning

confidence: 99%

“…Therefore, the additional question investigated is whether the European regulation explains increases or decreases in productivity. The studies published on efficiency and productivity in accounting firms include those by Cheng et al (), Banker et al (, ), Chang et al (, ) and Lee ().…”

mentioning

confidence: 99%

Productivity Analysis of UK Auditing Firms

Barros

Couto

Samagaio

2014

Australian Accounting Review

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This study analyses the productivity change in the United Kingdom (UK) of auditing firms over the period [2005][2006][2007][2008][2009][2010][2011][2012], using a Malmquist index with a technological bias. Productivity is the rate at which goods or services are produced relative to the input. A common measure of productivity is the ratio of output per unit of labour used in the production. Productivity change is the change in the total output relative to the change in the total input and it is composed of technical efficiency change (managerial practices and scale effects) and technological change (innovation and investment in new technologies). Until 2005, the auditing profession in the UK employed a regime of self-regulation; after a brief hiatus, the country adopted the new European Statutory Audit Directive in April 2008, changing the regulatory framework. This study analyses the productivity change among UK auditing companies both before and after the regulation change. Our results indicate that the productivity change among UK auditing companies is mixed and not dictated by regulation. Furthermore, the traditional growth accounting method, which assumes Hicks-neutral technological change, is not appropriate for an analysis of the productivity change in auditing firms.

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“…Ao utilizar uma Análise de envelope de dados, Chang et al (2009) Nesse caso, a variável dependente não é livremente distribuída no intervalo de −∞ e +∞, mas sim entre 0 (zero) e 1 (um). Essa é exatamente a dificuldade que dever ser enfrentada no estudo, dado que o indicador de produtividade relativa dos ramos de atividade industrial calculado por meio da técnica DEA-CCR encontra-se dentro do intervalo entre 0 (zero) e 1 (um).…”

Section: Investimento Direto Estrangeiro E Produtividade: Uma Sínteseunclassified

Ensaios sobre Investimento Direto Estrangeiro: determinantes e efeitos sobre a indústria brasileira

Silva¹

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Por acreditar que a gratidão deveria ser algo inerente ao ser humano, não posso deixar de expressar este sentimento tão nobre e sublime, começando pelo autor da vida. Ao senhor Deus, as primícias da minha gratidão, a honra e a glória por findar mais uma etapa acadêmica, o doutorado. Ao meu querido, amado e dedicado esposo, Wallace Almeida, que conheci no meio dessa jornada. Obrigada por não largar a minha mão e não ter permitido que eu desistisse de tudo em momentos de profundo medo e angústia. Obrigada por ser essa pessoa maravilhosa e prestativa, que me auxilia em tudo. Ao meu pai, José Soares, meu exemplo de coragem e disposição de sempre recomeçar, minha origem, meu alicerce, minha inspiração a prosseguir. A minha querida mãe, Josenice Cabral, pelo o amor, confiança, dedicação e por sempre acreditar em mim e nos meus sonhos. A essa grande mulher, não há palavras para expressar minha real gratidão. Aos meus irmãos, Jocely Cabral e Joellyngton Cabral que estiveram ao meu lado sempre. Aos amigos que conheci no doutorado e que os agreguei ao meu ciclo de amizades, Rafaela, Ednando e Raphael por todos os momentos e experiências compartilhados. A minha orientadora, Ana Paula Macedo de Avellar, que se disponibilizou a auxiliar na construção desta tese, dando-me subsídios para concretizá-la e concluir com êxito o curso de doutorado. A todos os professores do Programa de Pós-Graduação em Economia da Universidade Federal de Uberlândia que com zelo e dedicação cooperaram na minha formação acadêmica. Por fim, ao apoio financeiro recebidoo presente trabalho foi realizado com apoio da

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Measuring productivity growth, technical progress, and efficiency changes of CPA firms prior to, and following the Sarbanes–Oxley Act

Cited by 15 publications

References 12 publications

Effect Of Changes In The Korean Accounting Environment On The Productivity Of Accounting Firms

Effect Of Changes In The Korean Accounting Environment On The Productivity Of Accounting Firms

Productivity Analysis of UK Auditing Firms

Ensaios sobre Investimento Direto Estrangeiro: determinantes e efeitos sobre a indústria brasileira

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