Exploring the Performance of Government Auditing Agencies based on Additive Efficiency Decomposition DEA

• Main Authors: Pao-Kung Yen, 顏寶恭
• Other Authors: Wen-Min Lu
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/42994880291171837479

碩士 === 國防大學 === 財務管理學系 === 103 === This study employed additive efficiency decomposition in data envelopment analysis to investigate the audit efficiency and effectiveness of government institutions; however, such a model cannot effectively distinguish between the ranking of effective decision-making units and the analyses of the strengths and weaknesses of the applied internal resources. Therefore, a network-based ranking method was also integrated into the study to distinguish the benchmark units of various stages from analyses and comparisons of the strengths and weaknesses of the applied internal resources. In addition, the correlation of audit scale and audit quality with audit institution performance was explored to establish strategies for resource improvement and provide a reference for relevant decision-making units when allocating resources and promoting policies.