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    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:[Department of Accounting] Periodical Articles

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