Corporate finance studies of mergers and acquisitions have relied mostly on stock price
reactions to evaluate the impact of these events. In this paper, we analyze the performance …

Prior studies have confirmed that the greater the investment in information technology (IT),
the better the performance of the firm. In the present study, we use bootstrap data …

The critical global role of audit firms, combined with the scarcity of qualified staff and
downward pressure on fees, has increased the importance of understanding efficiency in …

In this paper we decompose productivity growth into four components: efficiency change,
technical progress, information technology (IT) capital accumulation, and human capital …

Purpose–The purpose of this paper is to show the applicability of data envelopment analysis
(DEA) in arriving at an unbiased account of relative performance in a set of companies …

Abstract This paper employs Data Envelopment Analysis to investigate returns to scale
patterns and efficient firm size in the public accounting industry in the USA post-Sarbanes …

Hata ve hilelerin ortaya çıkarılmasını kendine görev edinen denetim alanı, gerek şirket
yöneticileri gerek bilgi kullanıcıları tarafından muhasebe mesleği ile bütünleşik halde …

This paper performs empirical tests for the returns to scale pattern of certified public
accountant (CPA) firms in the post Sarbanes–Oxley Act (SOX) era using data envelopment …

The article offers information on a list of the 10 most-cited papers published in the 6th issue
of the" Journal of Emerging Technologies in Accounting"(JETA) in 2009. Three papers …

In this study, we apply the tripartite decomposition of productivity growth proposed by Kumar
and Russell (Amer. Econ. Rev., vol. 92, pp. 527–548, 2002) to estimate and evaluate the …