Application of Data Envelopment Analysis in Auditing

A data processing procedure, DEA (Data Envelopment Analysis) is described as as an analytical tool in audit engagement. DEA receives data inputs from from financial statements of a plurality of clients, constructs efficiency frontiers and evaluates relative income efficiencies. DEA can be used in the overall review stage to detect any anomalies and to assess the reasonableness of financial statements. Application of DEA can significantly minimize errors in an audit judgment by providing accurate and reliable benchmarks and red flags at a reasonable low cost

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Year of publication:	2019
Authors:	Feroz, Ehsan H.
Other Persons:	Kim, Sungsoo (contributor) ; Raab, Raymond L. (contributor)
Publisher:	[2019]: [S.l.] : SSRN
Subject:	Data-Envelopment-Analyse \| Data envelopment analysis \| Wirtschaftsprüfung \| Financial audit \| Theorie \| Theory
Description of contents:	Abstract [papers.ssrn.com]

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Extent:	1 Online-Ressource
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: United States Patent Application Publication, Pub. No.:US 2005/0288980A1, Pub. Date: December 29, 2005 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 29, 2005 erstellt Volltext nicht verfügbar
Classification:	C44 - Statistical Decision Theory; Operations Research ; C61 - Optimization Techniques; Programming Models; Dynamic Analysis ; C67 - Input-Output Models ; D61 - Allocative Efficiency; Cost-Benefit Analysis ; G14 - Information and Market Efficiency; Event Studies ; G30 - Corporate Finance and Governance. General ; M11 - Production Management ; M40 - Accounting and Auditing. General ; M41 - Accounting ; M49 - Accounting and Auditing. Other
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012897175