This paper uses DEA to assess the technical efficiencies of CPA firms, and applies the Tobit censored regression model to examine the relationship between technical efficiency and firm-specific characteristics. The results show that in 1994, Taiwan's CPA firms could have reduced inputs by 27.8 percent, on average, and still have produced the same level of services. In addition, a firm's size, age, service concentration, CPA-to-employee ratio and training expenditure per employee have positive impacts on its efficiency, and the firms with branches are less efficient than those without any branch.
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Wang et al. (2000) studied this question.
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