An Analysis of Audit Service in Taiwan''s CPA Firms--Data Envelopment Analysis

• Main Authors: Chen Horng Ru, 陳虹儒
• Other Authors: Chiu Yung Ho
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/86768186993346079655

碩士 === 東吳大學 === 經濟學系 === 92 === This study uses data information of Taiwan’s CPA firms for the period from 1998 to 2001 and adopts the DEA model to evaluate CPA firms’technical efficiency indices. Also, we use the Tobit regression model to test the relationship between technical efficiency and quality of CPA firms. According to the empirical results in this study, there are three identifiable findings as follows： （1）Based on the each year efficiency indices, the employees between 40 to 49 and upper 300 have the best performance in Taiwan. （2）In Malmquist index, we found that the productivity index of CPA firms have improved from 1998 to 2001. （3）In Tobit regression model, there is a positive relationship between technical efficiency and training fee of employees. However, there is a negative relationship between technical efficiency and the CPA percentage of employees.