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...

This paper examines the health performance rankings of the 50 U.S. state governments (SGs), and addresses the relationship between SG performance rankings and SG environmental health, economic prosperity, and state healthcare policy. We use the data envelopment analysis (DEA) to estimate and...

This paper was inspired by the Coase (1937) theory of the firm. The purpose of this paper is to show the applicability of data envelopment analysis (DEA) in arriving at an unbiased account of relative performance of a set of companies, using the pharmaceutical industry as an example. A DEA based...

We demonstrate the usefulness of Data Envelopment Analysis (DEA) as an analytical procedure for auditors, especially in the planning stage of the audit, to determine the extent of audit and to assess the preliminary risk level of the client. DEA based analytical procedures can provide consistent...

Ratio analysis is a commonly used analytical tool for verifying the performance of a firm. While ratios are easy to compute, which in part explains their wide appeal, their interpretation is problematic when two or more ratios provide conflicting signals. Indeed, ratio analysis is often...

The purpose of this study is to evaluate the governance efficiencies of the water supply systems by applying data envelopment analysis (DEA) to 33 Palestinian municipalities. We demonstrate that DEA can be a useful tool to assess the relative efficiencies of water supply systems and to establish...

We study the United Nations Organization's Kyoto Protocol nations to address two questions. First of all, what are the environmental production efficiency rankings of these nations? Secondly, is there a relationship between a nation's ratification status and its environmental production...

Productivity growth accounting studies generally focus on productivity growth or decline in more developed countries such as the Organization of Economic Cooperation and Development (OECD) members. In this paper, we develop a generalized efficiency index for a much larger set of 57 national...