Showing papers by "William W. Cooper published in 2015"
DOI•
11 Jun 2015
TL;DR: In this paper, the authors examined which type of professional services provided by accounting firms can most effectively utilize human resources in generating revenues and found that for a given level of human resources, management advisory services (MAS) contribute the most to an accounting firm's revenues.
Abstract: This paper examines which type of professional services provided by accounting firms can most effectively utilize human resources in generating revenues. Results indicate that for a given level of human resources, management advisory services (MAS) contribute the most to an accounting firm's revenues. This pattern continues to hold after the passage of the Sarbanes-Oxley Act (Act) despite the restriction on MAS imposed by the Act. In addition, with the increasing emphasis on auditing and certification of internal control services in the post-Act period, accounting firms' employees with CPA designations become significant drivers of accounting firms' productivity.
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