Multiplicative efficiency aggregation to evaluate Taiwanese local auditing institutions performance

dc.contributor.authorLu, Wen-Min
dc.contributor.authorKweh, Qian Long
dc.contributor.authorYang, Kai-Chu
dc.descriptionThis article is not available at CUD collection. The version of scholarly record of this Article is published in Annals of Operations Research (2022), available online at:
dc.description.abstractThis 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.sponsorshipMinistry of Science and Technology, Taiwanen_US
dc.identifier.citationLu, W. M., Kweh, Q. L., & Yang, K. C. (2022). Multiplicative efficiency aggregation to evaluate Taiwanese local auditing institutions performance. Annals of Operations Research, 315(2), 1243-1262.
dc.relationAuthors 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.ispartofseriesAnnals of Operations Research; Volume 315, Issue 2
dc.rightsLicense to reuse the abstract has been secured from Springer Nature and Sons and Copyright Clearance Center.
dc.rights.holderCopyright : 2020, Springer Science+Business Media, LLC, part of Springer Nature.
dc.subjectAuditing institutionsen_US
dc.subjectData envelopment analysisen_US
dc.subjectMultiplicative efficiency aggregationen_US
dc.subjectSecond order cone programmingen_US
dc.subjectTwo-stage data envelopment analysisen_US
dc.titleMultiplicative efficiency aggregation to evaluate Taiwanese local auditing institutions performanceen_US
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