Analysis of the efficiency and the explanatory factors in the consulting and auditing sector in Spain

Authors

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

DOI:

https://doi.org/10.46661/revmetodoscuanteconempresa.2240

Keywords:

Eficiencia, benchmarking, auditoría y consultoría, concentración, especialización, efficiency, auditing and consulting firms, concentration, specialization

Abstract

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, Price WaterhouseCoopers, 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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Published

2016-11-04

How to Cite

de Jorge Moreno, J., Rojas Carrasco, O., & Sánchez Henríquez, J. (2016). Analysis of the efficiency and the explanatory factors in the consulting and auditing sector in Spain. Journal of Quantitative Methods for Economics and Business Administration, 20, Páginas 77 a 94. https://doi.org/10.46661/revmetodoscuanteconempresa.2240

Issue

Vol. 20 (2015)

Section

Articles

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