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    Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/109185

    Title: 植基於效率分解資料包絡分析法探究政府審計機關 之績效
    Governmental Audit Agencies’ Performance based on Additive Efficiency Decomposition DEA
    Authors: 周漢忠;盧文民;楊凱筑;顏寶恭;何東興
    Keywords: 審計機關;績效評估;加法型資料包絡分析法;audit agency;performance evaluation;additive efficiency decomposition DEA
    Date: 2016-11
    Issue Date: 2017-01-12 14:25:30 (UTC+8)
    Publisher: 淡江大學出版中心
    Abstract: 本研究運用「加法型效率分解資料包絡分析法 (Additive Efficiency
    Decomposition DEA)」探究政府審計機關「審計效率」與「審計效能」,該模型無法
    結合「以參考網路為基礎之排序法(Network-Based Ranking Method)」,以利區分不
    This study investigates “audit efficiency” and “audit effectiveness” in audit
    agencies using the Additive Efficiency Decomposition DEA model. The model cannot
    sufficiently distinguish between audit agencies’ efficiency ranking and
    strength-weaknesses analysis of their internal resources. Thus, the model is further
    integrated with Network-Based Ranking Method, so as to distinguish the benchmark units
    from various stages of analysis and allow strengths and weaknesses of internal resources
    to be compared. In addition, the study examines the effect of capital expenditure scale
    and political party affiliation on audit performance. This is to provide relevant agencies
    with reference in resource allocation and policy implementation. Regression analysis
    results further indicate that capital expenditure scale has no significant influence on audit
    efficiency and effectiveness of auditing agencies.
    Relation: Journal of Contemporary Accounting=當代會計期刊 17(2), pp.209-233
    DOI: 10.6675/JCA.17.2.03
    Appears in Collections:[Journal of Contemporary Accounting] v.17 n.2

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