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    우리나라 회계법인의 효율성 분석

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    https://www.riss.kr/link?id=A100408752

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    목차 (Table of Contents)

    • 요약
    • Ⅰ. 서론
    • Ⅱ. 연구방법과 선행연구
    • Ⅲ. 실증분석 모형 및 연구가설
    • Ⅳ. 실증분석
    • 요약
    • Ⅰ. 서론
    • Ⅱ. 연구방법과 선행연구
    • Ⅲ. 실증분석 모형 및 연구가설
    • Ⅳ. 실증분석
    • Ⅴ. 결론 및 시사점
    • 참고문헌
    • Abstract
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    참고문헌 (Reference)

    1 이석영, "회계법인의 투입요소와 총수익의 관계에 관한 연구" 한국회계학회 26 (26): 83-108, 2001

    2 이석영, "회계법인의 감사수임료 수준에 관한 실증연구" 한국회계정보학회 23 (23): 99-131, 2005

    3 이석영, "우리나라 회계법인의 효율성 및 생산성 변화" 한국생산성학회 21 (21): 79-110, 2007

    4 Haynes, K. E., "Towards a Pollution Abatement Monitoring Policy: Measurements, Model Mechanics, and Data Requirements" 16 : 292-303, 1994

    5 Banker, R. D., "The Public Accounting Industry Production Function" 35 : 255-281, 2003

    6 Farrell, M. J., "The Measurement of Productive Efficiency" 120 : 253-281, 1957

    7 Pitt, M. M., "The Measurement and Sources of Technical Efficiency in the Indonesian Weaving Industry" 9 : 43-64, 1981

    8 Sawyer, M. C., "The Economics of Industries and Firms" Croom Helm Ltd. 1985

    9 Berger, A. N., "The Coexistence of Multiple Distribution Systems for Financial Services: The Case of Property-Liability Insurance" 70 : 515-546, 1997

    10 Wu, Y., "Technical Efficiency and Firm Attributes in the Chinese Iron and Steel Industry" 10 : 235-348, 1996

    1 이석영, "회계법인의 투입요소와 총수익의 관계에 관한 연구" 한국회계학회 26 (26): 83-108, 2001

    2 이석영, "회계법인의 감사수임료 수준에 관한 실증연구" 한국회계정보학회 23 (23): 99-131, 2005

    3 이석영, "우리나라 회계법인의 효율성 및 생산성 변화" 한국생산성학회 21 (21): 79-110, 2007

    4 Haynes, K. E., "Towards a Pollution Abatement Monitoring Policy: Measurements, Model Mechanics, and Data Requirements" 16 : 292-303, 1994

    5 Banker, R. D., "The Public Accounting Industry Production Function" 35 : 255-281, 2003

    6 Farrell, M. J., "The Measurement of Productive Efficiency" 120 : 253-281, 1957

    7 Pitt, M. M., "The Measurement and Sources of Technical Efficiency in the Indonesian Weaving Industry" 9 : 43-64, 1981

    8 Sawyer, M. C., "The Economics of Industries and Firms" Croom Helm Ltd. 1985

    9 Berger, A. N., "The Coexistence of Multiple Distribution Systems for Financial Services: The Case of Property-Liability Insurance" 70 : 515-546, 1997

    10 Wu, Y., "Technical Efficiency and Firm Attributes in the Chinese Iron and Steel Industry" 10 : 235-348, 1996

    11 Banker. R. D., "Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis" 30 (30): 1078-1092, 1984

    12 Majumdar, S. K., "Scale Efficiencies in US Telecommunication: An Empirical Investigation" 17 : 303-318, 1996

    13 Kao, C., "Reorganization of Forest Districts via Efficiency Measurement" 58 (58): 356-362, 1992

    14 Belsley, D., "Regression Diagnostics" John Wiley & Sons 1980

    15 Banker, R. D., "Productivity Change, Technical Progress, and Relative Efficiency Change in the Public Accounting Industry" 51 (51): 291-304, 2005

    16 Lovell, C. A. K., "Production Frontiers and Productive Efficiency, In The Measurement of Productive Efficiency" Oxford University Press 3-67, 1993

    17 Simunic, D. A., "Product Differentiation in Auditing: Auditor Choice in the Market for Unseasoned New Issues" Canadian Certified General accountants' Research foundation 1987

    18 Hann, D. P., "Partnership versus Corporation Performance: An X-Efficiency Study" 19 : 9-18, 1981

    19 Ferrier, G. D., "Ownership Types, Property Rights, and Relative Efficiency, In Data Envelopment Analysis: Theory, Methodology, and Applications" Kluwer Academic Publishers 273-283, 1994

    20 Gorriz, C. G., "Ownership Structure and Firm Performance: Some Empirical Evidence from Spain" 17 : 575-586, 1996

    21 Kooreman, P., "Nursing Home Care in the Netherlands: A Nonparametric Efficiency Analysis" 13 : 301-316, 1994

    22 Oster, S. M., "Modern Competitive Analysis" Oxford University Press 1994

    23 Eaton, B. C., "Microeconomics" Prentice-Hall 1995

    24 Charnes. A., "Measuring Efficiency of Decision Making Units" 2 : 429-444, 1978

    25 Berg, S. A., "Malmquist Indices of Productivity Growth during the Deregulation of Norwegian Banking" 94 : S211-S228, 1992

    26 Sexton, T. R., "Improving Pupil Transportation in North Carolina" 24 (24): 87-103, 1994

    27 Aigner, D., "Formulation and Estimation of Stochastic Frontier Production Function Methods" 6 : 21-37, 1977

    28 Barr, R. S., "Forecasting Bank Failure: A Non-Parametric Frontier Estimation Approach" 60 (60): 417-429, 1994

    29 Charnes. A., "Evaluating Program and Measuring Efficiency: An Application of Data Envelopment Analysis to Program Follow Through" 27 : 668-697, 1981

    30 Seale, Jr. J. L., "Estimating Stochastic Frontier Systems with Unbalanced Panel Data: The Case of Floor Tile Manufactories in Egypt" 5 : 59-74, 1990

    31 Goldberg, L. G., "Economies of Scale and Scope in the Security Industry" 15 : 91-107, 1991

    32 Maddala, G. S., "Econometrics" McGraw-Hill 1977

    33 Sueyoshi, T., "Divestiture of Nippon Telegraph and Telephone" 42 : 1326-1351, 1996

    34 Seiford, L. M., "Data Envelopment Analysis: The Evolution of the State of the Art (1978-1995)" 17 (17): 99-137, 1996

    35 Simith, P., "Data Envelopment Analysis Applied to Financial Statements" 18 (18): 131-138, 1990

    36 Chilingerian, J. A., "DEA and Primary Care Physician Report Cards: Deriving Preferred Practice Cones from Managed Care Service Concepts and Operating Strategies" 73 : 35-66, 1997

    37 Baumol, W. J., "Contestable Markets and the Theory of Industry Structure" Harcourt Brace Jovanovich 1982

    38 Thompson, R. G., "Comparative Site Evaluation for Locating a High Energy Physics Lab in Texas" 16 (16): 35-49, 1986

    39 Ali, A. I., "Comparative Advantage and Disadvantage in DEA" 73 : 215-232, 1997

    40 Woodside, A. G., "Buying and Marketing CPA Services" 21 : 265-272, 1992

    41 Jerris, S. I., "Benchmarking CPA Firms for Productivity and Efficiency" 66 : 64-66, 1996

    42 Craswell A., "Auditor Brand Name Reputations and Industry Specializations" 20 : 297-322, 1995

    43 Simunic, D. A., "Auditing, Consulting, and Auditor Independence" 22 : 679-702, 1984

    44 Francis, J. R., "Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market" (Autumn) : 383-394, 1996

    45 Palmrose, Z., "Audit Fees and Auditor Size: Further Evidence" 24 : 97-110, 1986

    46 Ali, A. I., "Assessment of Intergovermental Revenue Transfers" 27 (27): 109-118, 1993

    47 Hossain, S. I., "Allocative and Technical Efficiency: A Study of Rural Enterprises in Bangladesh" 25 : 55-72, 1987

    48 Cheng, T., "A Study of Technical Efficiencies of CPA Firms in Taiwan" 3 (3): 27-44, 2000

    49 White, H., "A Heteroskedasticity-consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity" 48 : 817-838, 1980

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