Sharp, Colin A. - In: Accounting, Auditing & Accountability Journal 5 (1992) 1
A response to Smith′s (1992) attempt (in AAAJ , Vol. 5 No. 1, 1992) to address the difficulties in performance auditing and production function modelling in public sector management (arguing that regression analysis is an inadequate approach for value‐for‐money auditors, and is...