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Does intellectual capital matter? Assessing the performance of CPA firms based on additive efficiency decomposition DEA

This study analyzed the "Cost efficiency" and "Revenue efficiency" of 207 certified public accountant firms in Taiwan by using the additive efficiency decomposition DEA approach. Furthermore, this study applied the Tobit regression to explore the relationship between CPA firms an...

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Main Authors: Wang W.-K., Lu W.-M., Kweh Q.L., Cheng I.-T.
Other Authors: 23096112500
Format: Article
Published: Elsevier B.V. 2023
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spelling my.uniten.dspace-221372023-05-16T10:47:43Z Does intellectual capital matter? Assessing the performance of CPA firms based on additive efficiency decomposition DEA Wang W.-K. Lu W.-M. Kweh Q.L. Cheng I.-T. 23096112500 25625212800 55661469500 56147728000 This study analyzed the "Cost efficiency" and "Revenue efficiency" of 207 certified public accountant firms in Taiwan by using the additive efficiency decomposition DEA approach. Furthermore, this study applied the Tobit regression to explore the relationship between CPA firms and intellectual capital (IC). The study found that the Big 4 and CPA firms that practiced auditing in China were relatively efficient in both cost and revenue. In addition, this research discovered that CPA firms relying mainly on auditing are more efficient in creating revenue and utilizing costs. Furthermore, the Tobit regression was employed to evaluate whether IC affected CPA firms' cost efficiency and revenue efficiency. This study found that IC played an important role in performance representation both in cost efficiency and revenue efficiency. Therefore, this study suggests that CPA firms should manage IC efficiently to enhance CPA firms' competitive abilities. © 2014 Elsevier B.V. All rights reserved. Final 2023-05-16T02:47:43Z 2023-05-16T02:47:43Z 2014 Article 10.1016/j.knosys.2014.04.004 2-s2.0-84901607394 https://www.scopus.com/inward/record.uri?eid=2-s2.0-84901607394&doi=10.1016%2fj.knosys.2014.04.004&partnerID=40&md5=c46127e8b41e745d273fdedc3db5e447 https://irepository.uniten.edu.my/handle/123456789/22137 65 38 49 Elsevier B.V. Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
description This study analyzed the "Cost efficiency" and "Revenue efficiency" of 207 certified public accountant firms in Taiwan by using the additive efficiency decomposition DEA approach. Furthermore, this study applied the Tobit regression to explore the relationship between CPA firms and intellectual capital (IC). The study found that the Big 4 and CPA firms that practiced auditing in China were relatively efficient in both cost and revenue. In addition, this research discovered that CPA firms relying mainly on auditing are more efficient in creating revenue and utilizing costs. Furthermore, the Tobit regression was employed to evaluate whether IC affected CPA firms' cost efficiency and revenue efficiency. This study found that IC played an important role in performance representation both in cost efficiency and revenue efficiency. Therefore, this study suggests that CPA firms should manage IC efficiently to enhance CPA firms' competitive abilities. © 2014 Elsevier B.V. All rights reserved.
author2 23096112500
author_facet 23096112500
Wang W.-K.
Lu W.-M.
Kweh Q.L.
Cheng I.-T.
format Article
author Wang W.-K.
Lu W.-M.
Kweh Q.L.
Cheng I.-T.
spellingShingle Wang W.-K.
Lu W.-M.
Kweh Q.L.
Cheng I.-T.
Does intellectual capital matter? Assessing the performance of CPA firms based on additive efficiency decomposition DEA
author_sort Wang W.-K.
title Does intellectual capital matter? Assessing the performance of CPA firms based on additive efficiency decomposition DEA
title_short Does intellectual capital matter? Assessing the performance of CPA firms based on additive efficiency decomposition DEA
title_full Does intellectual capital matter? Assessing the performance of CPA firms based on additive efficiency decomposition DEA
title_fullStr Does intellectual capital matter? Assessing the performance of CPA firms based on additive efficiency decomposition DEA
title_full_unstemmed Does intellectual capital matter? Assessing the performance of CPA firms based on additive efficiency decomposition DEA
title_sort does intellectual capital matter? assessing the performance of cpa firms based on additive efficiency decomposition dea
publisher Elsevier B.V.
publishDate 2023
_version_ 1806428221463330816
score 13.211869

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