Measuring Efficiency of UK Chartered Accounting Firms

Journal of Law and Financial Management, Vol. 10, No. 2, pp. 2-8, December 2011

12 Pages Posted: 31 Jan 2012

See all articles by Greg N. Gregoriou

Greg N. Gregoriou

SUNY College at Plattsburgh; McGill University

Elsayed Hussein Kandiel

State University of New York (SUNY) - Accounting

Colin Read

SUNY College at Plattsburgh - School of Business and Economics

Date Written: January, 30 2012

Abstract

In this paper, we examine the input-output efficiency of United Kingdom CPA firms using the Data Envelopment Analysis (DEA) approach. We find that a majority of CPA firms in the United Kingdom appear not to be efficient on a yearly basis, and we further find no evidence of persistent efficiency on a multi-period basis. The results of our study may serve as a yardstick for CPA firms interested in assessing their efficiency relative to their peers, and as a new gauge of CPA performance.

Keywords: CPA, United Kingdom, input-output efficiency

JEL Classification: M40, M41

Suggested Citation

Gregoriou, Greg N. and Kandiel, Elsayed Hussein and Read, Colin, Measuring Efficiency of UK Chartered Accounting Firms (January, 30 2012). Journal of Law and Financial Management, Vol. 10, No. 2, pp. 2-8, December 2011, Available at SSRN: https://ssrn.com/abstract=1996192

Greg N. Gregoriou (Contact Author)

SUNY College at Plattsburgh ( email )

Plattsburgh, NY 12903
United States

McGill University ( email )

1001 Sherbrooke St. W
Montreal, Quebec H3A 1G5
Canada

Elsayed Hussein Kandiel

State University of New York (SUNY) - Accounting ( email )

United States

Colin Read

SUNY College at Plattsburgh - School of Business and Economics ( email )

101 Broad Street
Plattsburgh, NY 12901
United States

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