Earticle

초록

영어

Based on a two-stage analysis of a panel of data for 25 Korean accounting firm for 16 years from 1997 to 2012, the researcher investigates how non-audit services affect accounting firm productivity. In the first stage, the researchers employ Data Envelopment Analysis (DEA) to compute the relative productivity of accounting firms in using their human resources to generate firm revenues. In the second stage, the researcher estimate regression models that relate the logarithm of DEA productivity scores to the mix of services provided and control variables. Empirical results support my research hypotheses that accounting firm productivity, in terms of revenue generation based on human resources utilized, decreases with greater provision of taxation services and increases with greater provision of management advisory services.

목차

Abstract
 1. Introduction
 2. Data Description and Estimation Model
  2.1 Data and Variables
  2.2 Estimation Models
 3. Empirical Results
  3.1 Descriptive Statistics
  3.2 Regression Results
 5. Conclusion
 References

키워드

저자

• Seok-Young Lee [ Department of Business Administration, Sungshin Women’s University 34 Bomoon-ro Seongbuk-gu Seoul 136-742, Korea ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  International Journal of u- and e- Service, Science and Technology

• 간기

  격월간

• pISSN

  2005-4246

• 수록기간

  2008~2016

• 십진분류

  KDC 505 DDC 605