CUD Digital repository

Multiplicative efficiency aggregation to evaluate Taiwanese local auditing institutions performance

Show simple item record

dc.contributor.author Lu, Wen-Min
dc.contributor.author Kweh, Qian Long
dc.contributor.author Yang, Kai-Chu
dc.date.accessioned 2020-04-20T13:10:09Z
dc.date.available 2020-04-20T13:10:09Z
dc.date.copyright 2020
dc.date.issued 2020-03-31
dc.identifier.citation Lu, W. M., Kweh, Q. L., & Yang, K. C. (2020). Multiplicative efficiency aggregation to evaluate Taiwanese local auditing institutions performance. Annals of Operations Research. https://doi.org/10.1007/s10479-020-03592-x en_US
dc.identifier.issn 02545330
dc.identifier.uri https://doi.org/10.1007/s10479-020-03592-x
dc.identifier.uri http://hdl.handle.net/20.500.12519/206
dc.description This article is not available at CUD collection. The version of scholarly record of this Article is published in Annals of Operations Research (2020), available online at: https://doi.org/10.1007/s10479-020-03592-x en_US
dc.description.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. © 2020, Springer Science+Business Media, LLC, part of Springer Nature. en_US
dc.description.sponsorship Ministry of Science and Technology, Taiwan en_US
dc.language.iso en en_US
dc.publisher Springer en_US
dc.relation Authors Affiliations : Lu, W.-M., Department of International Business Administration, Chinese Culture University, No. 55, Hwa-Kang Road, Shilin District, Taipei 11114, Taiwan; Kweh, Q.L., Faculty of Management, Canadian University Dubai, P.O. Box 117781, 1st Interchange, Sheikh Zayed Road, Dubai, United Arab Emirates; Yang, K.-C., Department of Business Administration, National Central University, No. 300, Jung-Da Road, Tao-Yuan 320, Jung-Li City, Taiwan
dc.relation.ispartofseries Annals of Operations Research;
dc.rights License to reuse the abstract has been secured from Springer Nature and Copyright Clearance Center.
dc.rights.uri https://s100.copyright.com/CustomerAdmin/PLF.jsp?ref=ec715b0f-4d87-4ce0-9a5f-1f9c7986d429
dc.subject Auditing institutions en_US
dc.subject Data envelopment analysis en_US
dc.subject Multiplicative efficiency aggregation en_US
dc.subject Second order cone programming en_US
dc.subject Two-stage data envelopment analysis en_US
dc.title Multiplicative efficiency aggregation to evaluate Taiwanese local auditing institutions performance en_US
dc.type Article en_US
dc.rights.holder Copyright : 2020, Springer Science+Business Media, LLC, part of Springer Nature.


Files in this item

Files Size Format View

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

Search


Browse

My Account