Returns to scale pattern and efficient firm size in the public accounting industry: An empirical investigation

Keyphrases

• Firm Size 100%
• Scale Patterns 100%
• Returns to Scale 100%
• Second-tier 100%
• Accounting Industry 100%
• Public Sector Accounting 100%
• First-tier 50%
• Accounting Firms 50%
• Constant Returns to Scale 50%
• Survey Data 25%
• Large Firms 25%
• Top 100 25%
• Data Envelopment Analysis 25%
• Economic Efficiency 25%
• Decreasing Returns to Scale 25%
• Sarbanes-Oxley 25%
• Increasing Returns to Scale 25%

Economics, Econometrics and Finance

• Public Accounting 100%