An Application of Data Envelopment Analysis to the Evaluation of Audit Risk.

• Autores: Michael E. Bradbury, Paul Rouse
• Localización: Abacus: A journal of accounting, finance and business studies, ISSN 0001-3072, Vol. 38, Nº 2, 2002, pág. 263
• Idioma: inglés
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• Resumen

  • This article demonstrates how data envelopment analysis can be used to weight audit risk factors. Data from a previously reported study applying the analytic hierarchy process is used to facilitate a comparison between these two methods. Data envelopment analysis (DEA) has several advantages, including the ability to accommodate a range of expert opinions on the importance of a specific risk factor, rather than using the median or mean value. DEA can be used to provide high-risk and low-risk assessments and provides benchmark audit units from which other units can be evaluated. [ABSTRACT FROM AUTHOR]