Chang, Hsihui; Choy, Hiu Lam; Cooper, William W.; … - In: Socio-Economic Planning Sciences 43 (2009) 4, pp. 221-228
This paper investigates productivity growth, technical progress, and efficiency change for a group of the 56 largest CPA firms in the US from the period 1996-1999 through the period 2003-2006, where the former preceded, and the latter followed, enactment of the Sarbanes-Oxley Act (SOX). Data...