英文摘要 |
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. |