An application of data envelopment analysis to the evaluation of audit risk: a reinterpretation
Author
Abstract
Suggested Citation
DOI: 10.1111/j.1467-6281.2005.00183.x
Download full text from publisher
References listed on IDEAS
- Andrew C. Worthington†, 1998. "Technical Efficiency and Technological Change in Australian Building Societies, 1993/94-1996/97‡," Banking & Finance Conference Papers 9906, Centre for Australian Financial Institutions.
- Ray,Subhash C., 2012.
"Data Envelopment Analysis,"
Cambridge Books,
Cambridge University Press, number 9781107405264.
- Ray,Subhash C., 2004. "Data Envelopment Analysis," Cambridge Books, Cambridge University Press, number 9780521802567, September.
- Michael E. Bradbury & Paul Rouse, 2002. "An Application of Data Envelopment Analysis to the Evaluation of Audit Risk," Abacus, Accounting Foundation, University of Sydney, vol. 38(2), pages 263-279, June.
- Jeffrey Kantor & Shlomo Maital, 1999. "Measuring Efficiency by Product Group: Integrating DEA with Activity-Based Accounting in a Large Mideast Bank," Interfaces, INFORMS, vol. 29(3), pages 27-36, June.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Sahoo, Biresh K. & Acharya, Debashis, 2010. "An alternative approach to monetary aggregation in DEA," European Journal of Operational Research, Elsevier, vol. 204(3), pages 672-682, August.
- Gholam R. Amin & Osama El‐Temtamy & Samy Garas, 2022. "Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data," Abacus, Accounting Foundation, University of Sydney, vol. 58(3), pages 589-602, September.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Wen-Min Lu & Qian Long Kweh & Chung-Wei Wang, 2021. "Integration and application of rough sets and data envelopment analysis for assessments of the investment trusts industry," Annals of Operations Research, Springer, vol. 296(1), pages 163-194, January.
- Subhash C. Ray, 2004.
"A Simple Statistical Test of Violation of the Weak Axiom of Cost Minimization,"
Indian Economic Review, Department of Economics, Delhi School of Economics, vol. 39(1), pages 111-121, January.
- Subhash C. Ray, 2004. "A Simple Statistical Test of Violation of the Weak Axiom of Cost Minimization," Working papers 2004-17, University of Connecticut, Department of Economics.
- Epure, Mircea & Kerstens, Kristiaan & Prior, Diego, 2011. "Technology-based total factor productivity and benchmarking: New proposals and an application," Omega, Elsevier, vol. 39(6), pages 608-619, December.
- Aparicio, Juan & Pastor, Jesus T. & Zofio, Jose L., 2013.
"On the inconsistency of the Malmquist–Luenberger index,"
European Journal of Operational Research, Elsevier, vol. 229(3), pages 738-742.
- Aparicio, Juan & Pastor, Jesús & Zofío, José Luis, 2013. "On the inconsistency of the Malmquist-Luenberger index," Working Papers in Economic Theory 2013/01, Universidad Autónoma de Madrid (Spain), Department of Economic Analysis (Economic Theory and Economic History).
- Augustyniak, Wojciech & López-Torres, Laura & Kalinowski, Sławomir, 2015. "Performance of Polish regional airports after accessing the European Union: Does liberalisation impact on airports' efficiency?," Journal of Air Transport Management, Elsevier, vol. 43(C), pages 11-19.
- Simar, Leopold & Wilson, Paul W., 2007. "Estimation and inference in two-stage, semi-parametric models of production processes," Journal of Econometrics, Elsevier, vol. 136(1), pages 31-64, January.
- Subhash C. Ray & Lei Chen, 2015.
"Data Envelopment Analysis for Performance Evaluation: A Child’s Guide,"
Springer Books, in: Subhash C. Ray & Subal C. Kumbhakar & Pami Dua (ed.), Benchmarking for Performance Evaluation, edition 127, chapter 0, pages 75-116,
Springer.
- Ray, Subhash C. & Chen, Lei, 2010. "Data Envelopment Analysis for Performance Evaluation: A Child’s Guide," Indian Economic Review, Department of Economics, Delhi School of Economics, vol. 45(2), pages 79-124.
- Subhash C. Ray & Lei Chen, 2009. "Data Envelopment Analysis for Performance Evaluation: A Child's Guide," Working papers 2009-38, University of Connecticut, Department of Economics.
- Botti, Laurent & Briec, Walter & Cliquet, Gérard, 2009. "Plural forms versus franchise and company-owned systems: A DEA approach of hotel chain performance," Omega, Elsevier, vol. 37(3), pages 566-578, June.
- Fethi, Meryem Duygun & Pasiouras, Fotios, 2010. "Assessing bank efficiency and performance with operational research and artificial intelligence techniques: A survey," European Journal of Operational Research, Elsevier, vol. 204(2), pages 189-198, July.
- Alexander Cotte Poveda, 2012. "Estimating Effectiveness of the Control of Violence and Socioeconomic Development in Colombia: An Application of Dynamic Data Envelopment Analysis and Data Panel Approach," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 105(3), pages 343-366, February.
- Musshoff, Oliver & Hirschauer, Norbert & Herink, Michael, 2009. "Bei welchen Problemstrukturen sind Data-Envelopment-Analysen sinnvoll? Eine kritische Würdigung," German Journal of Agricultural Economics, Humboldt-Universitaet zu Berlin, Department for Agricultural Economics, vol. 58(02), pages 1-11, February.
- Simar, Leopold & Wilson, Paul, 2018. "Technical, Allocative and Overall Efficiency: Inference and Hypothesis Testing," LIDAM Discussion Papers ISBA 2018018, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA).
- Karima Kourtit, 2017. "Effective Clusters as Territorial Performance Engines in a Regional Development Strategy - A Triple-Layer DEA Assessment of the Aviation Valley in Poland," REGION, European Regional Science Association, vol. 4, pages 39-63.
- Atheendar S. Venkataramani & K.R. Shanmugam & Jennifer Prah Ruger, 2010.
"Health, Technical Efficiency, And Agricultural Production In Indian Districts,"
Journal of Economic Development, Chung-Ang Unviersity, Department of Economics, vol. 35(4), pages 1-23, December.
- Atheendar S. Venkataramani & K.R. Shanmugam & Jennifer Prah Ruger, 2006. "Health, Technical Efficiency and Agricultural Production in Indian Districts," Working Papers 2006-011, Madras School of Economics,Chennai,India.
- Atheendar S. Venkataramani & K.R. Shanmugam & Jennifer Prah Ruger, 2006. "Health, Technical Efficiency And Agricultural Production In Indian Districts," Microeconomics Working Papers 22519, East Asian Bureau of Economic Research.
- Kerekes, Monika, 2007. "Analyzing patterns of economic growth: a production frontier approach," Discussion Papers 2007/15, Free University Berlin, School of Business & Economics.
- Tony Flegg & David O. Allen, 2006. "Does it matter How We Measure Congestion?," Working Papers 0614, Department of Accounting, Economics and Finance, Bristol Business School, University of the West of England, Bristol.
- Yanna Wu & Subhash C. Ray, 2005. "Technical Efficiency and Stock Market Reaction to Horizontal Mergers," Working papers 2005-05, University of Connecticut, Department of Economics.
- Anup Kumar Bhandari, 2010. "Global Crisis, Environment Volatility and Expansion of Tthe Indian Leather Industry," Working Papers id:2500, eSocialSciences.
- Flegg, A.T. & Allen, D.O., 2009. "Congestion in the Chinese automobile and textile industries revisited," Socio-Economic Planning Sciences, Elsevier, vol. 43(3), pages 177-191, September.
- Hamdan, Amer & (Jamie) Rogers, K.J., 2008. "Evaluating the efficiency of 3PL logistics operations," International Journal of Production Economics, Elsevier, vol. 113(1), pages 235-244, May.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:abacus:v:41:y:2005:i:3:p:290-306. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.