Multiplicative efficiency aggregation to evaluate Taiwanese local auditing institutions performance

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Please use this identifier to cite or link to this item: https://irlib.pccu.edu.tw/handle/987654321/46166

Title:	Multiplicative efficiency aggregation to evaluate Taiwanese local auditing institutions performance
Authors:	Lu, WM (Lu, Wen-Min) Kweh, QL (Kweh, Qian Long) Yang, KC (Yang, Kai-Chu)
Contributors:	國企系
Keywords:	Data envelopment analysis Multiplicative efficiency aggregation Two-stage data envelopment analysis Second order cone programming Auditing institutions
Date:	2022-08
Issue Date:	2020-04-14 13:42:12 (UTC+8)
Abstract:	This study evaluates the management efficiency and quality effectiveness of Taiwanese local auditing institutions (LAIs), whereby two outputs leave the first stage without being inputted to the second stage under the assumption of variable returns to scale. To address these considerations, this study integrates multiplicative efficiency aggregation (MEA) in a two-stage network data envelopment analysis (DEA) model into the form of second order cone programming (SOCP). Under a cone structure, our DEA findings indicate that management efficiency increased, and quality effectiveness decreased over the sample period 2013-2015. Besides, a truncated regression analysis indicates that differences in operating environments, particularly urbanization level and LAIs' attributes, have significant impacts on the management efficiency of LAIs. The potential applications and strengths of SOCP and MEA-based two-stage network DEA in assessing the LAIs are highlighted.
Relation:	ANNALS OF OPERATIONS RESEARCH 卷 315, 期 2, 頁 1243 - 1262 August 2022
Appears in Collections:	[Department of Business Administration & Graduate Institute of International Business Administration ] periodical articles

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