Using Malmquist Indexes to measure changes in the productivity and efficiency of US accounting firms before and after the Sarbanes-Oxley Act

Omega

Volumn 37, Issue 5, 2009, Pages 951-960

  Chang, Hsihui ^a   Choy, Hiu Lam ^a   Cooper, William W ^b   Ruefli, Timothy W ^b  

^a DREXEL UNIVERSITY   (United States)

^b UNIVERSITY OF TEXAS AT AUSTIN   (United States)

Author keywords

Accounting firms; Data envelopment analysis; Efficiency change; Malmquist index; Productivity change

Indexed keywords

EID: 60649083760     PISSN: 03050483     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.omega.2008.08.004     Document Type: Article

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