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

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dc.citedby16
dc.contributor.authorWang W.-K.en_US
dc.contributor.authorLu W.-M.en_US
dc.contributor.authorKweh Q.L.en_US
dc.contributor.authorCheng I.-T.en_US
dc.contributor.authorid23096112500en_US
dc.contributor.authorid25625212800en_US
dc.contributor.authorid55661469500en_US
dc.contributor.authorid56147728000en_US
dc.date.accessioned2023-05-16T02:47:43Z
dc.date.available2023-05-16T02:47:43Z
dc.date.issued2014
dc.description.abstractThis 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.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1016/j.knosys.2014.04.004
dc.identifier.epage49
dc.identifier.scopus2-s2.0-84901607394
dc.identifier.spage38
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84901607394&doi=10.1016%2fj.knosys.2014.04.004&partnerID=40&md5=c46127e8b41e745d273fdedc3db5e447
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/22137
dc.identifier.volume65
dc.publisherElsevier B.V.en_US
dc.sourceScopus
dc.sourcetitleKnowledge-Based Systems
dc.titleDoes intellectual capital matter? Assessing the performance of CPA firms based on additive efficiency decomposition DEAen_US
dc.typeArticleen_US
dspace.entity.typePublication
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