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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/64057

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64057

Title:	Economies of Scaleand Scope in Taiwan`s CPA Service Industry
Authors:	CHENG, TING-WONG;WANG, KUO-LIANG;WENG, CHIH-CHIANG 鄭丁旺
Contributors:	會計系
Date:	2000-07
Issue Date:	2014-02-20 10:29:55 (UTC+8)
Abstract:	Based on the 1994 survey data of certi® ed public accountant (CPA) ® rms in Taiwan, and by applying the iterative seemingly unrelated regression (SUR) technique to a simultaneous system of a translog multi-product cost function and its corresponding factor share equations, an attempt is made to investigate the extents of economies of scale and scope in Taiwan’s CPA service industry. The empirical results show that product-speci® c scale economies exist for auditing, tax and management advisory services. Ray scale economies are signi® cantly present. Signi® cant economies of scope exist in providing tax and management advisory services.
Relation:	Applied Economics Letters, 7(6), 409-414
Source URI:	http://dx.doi.org/10.1080/135048500351375
Data Type:	article
Appears in Collections:	[會計學系] 期刊論文

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