Análisis de la eficiencia y sus factores explicativos en el sector de consultoría y auditoría en España

Justo de Jorge Moreno(Departamento de Economía y Dirección de Empresas Universidad de Alcalá, Alcalá de Henares (Espãna)); Oscar Rojas Carrasco (Escuela Internacional de Negocios Europea (EINE), Talca (Chile); Jorge Sánchez Henríquez (Facultad de Economá y Negocios Universidad de Talca, Talca (Chile))

This work has been raised with the aim of analyzing the level of efficiency "benchmarking" and its explanatory factors of consulting audit firms in Spain. We have applied a semi-parametric model following the methodology of Simar and Wilson (2007). The main results show that five companies have been part of the definition of the frontier (best practice) Deloitte, PricewaterhouseCoopers, Ernest & Young, Audihispana Grant Thorton and Laplaza for the period 2006-2009. Market concentration, size, and specialization of the activities have proven to be factors explaining efficiency.

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Alternative title:	Analysis of the efficiency and the explanatory factors in the consulting and auditing sector in Spain
Year of publication:	Diciembro 2015
Authors:	Jorge Moreno, Justo de ; Rojas Carrasco, Oscar ; Sánchez Henríquez, Jorge
Published in:	Revista de métodos cuantitativos para la economía y la empresa. - Sevilla : [Verlag nicht ermittelbar], ISSN 1886-516X, ZDB-ID 2584041-1. - Vol. 20.2015, p. 77-94
Subject:	effciency \| benchmarking \| auditing and consulting firms \| concentration \| specialization

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Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	Spanish
Notes:	Zusammenfassung in englischer Sprache
Other identifiers:	hdl:10419/174230 [Handle]
Classification:	C14 - Semiparametric and Nonparametric Methods ; L84 - Personal and Professional Services
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011437263