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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2023
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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 |
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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 |
13.251813 |