| Summary: | 碩士 === 雲林科技大學 === 會計系研究所 === 98 === This empirical data uses the database of the Census of Public Accounting Firms in Taiwan during 2006-2007 as the samples. The study is divided into two parts. First, we use translog cost function to probe into the impact of the recession of CPA firms on the cost structure and scale economies of Accounting Service Industry. Second, using Data Envelopment Analysis and Tobit regression model to analyze the technical efficiency in the recession of CPA firms impact of technical efficiency.
According to the translog cost functioning results, whether Accounting Firms affected by the recession in the industry, the cost structure of firms will differ indeed. Especially, the recession of CPA firms will more different effect than common firms on the cost structure. Besides, we calculate economies of scale of accounting firm, and the result of public accounting firms generally has scale economies.
The result of Data Envelopment Analysis and Tobit regression model, when CPA firms feel depressed, accounting industry will not improvement in technical efficiency. Otherwise, the technical efficiency will bring positive benefits to improve the efficiency of it in public firms.
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