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dc.contributor.authorKavut, L
dc.contributor.authorDavutyan, N
dc.date.accessioned2021-03-06T12:59:50Z
dc.date.available2021-03-06T12:59:50Z
dc.date.issued2005
dc.identifier.citationDavutyan N., Kavut L., "An application of data envelopment analysis to the evaluation of audit risk: A reinterpretation", ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES, cilt.41, ss.290-306, 2005
dc.identifier.issn0001-3072
dc.identifier.otherav_f69002a4-0efb-4faf-b4c1-85ebd8240db6
dc.identifier.othervv_1032021
dc.identifier.urihttp://hdl.handle.net/20.500.12627/161528
dc.identifier.urihttps://doi.org/10.1111/j.1467-6281.2005.00183.x
dc.description.abstractThis paper, which reinterprets previous work by Bradbury and Rouse (2002), addresses the risk quantification issue at an intuitive level. The insights provided by such quantification are discussed. Risk factors are associated with the risk-return concept. This allows measuring whether risks taken on are appropriately rewarded. The paper gives a non-technical exposition of DEA and outlines possible applications to accounting and finance. Using data for a large multinational, it shows how DEA analysis can be combined with internal audit procedures. It explains how the results obtained can be used to improve risk management.
dc.language.isoeng
dc.subjectSosyal Bilimler (SOC)
dc.subjectÇalışma Ekonomisi ve Endüstri ilişkileri
dc.subjectİŞ FİNANSI
dc.subjectEkonomi ve İş
dc.subjectSosyal ve Beşeri Bilimler
dc.subjectÇalışma Ekonomisi
dc.titleAn application of data envelopment analysis to the evaluation of audit risk: A reinterpretation
dc.typeMakale
dc.relation.journalABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES
dc.contributor.department, ,
dc.identifier.volume41
dc.identifier.issue3
dc.identifier.startpage290
dc.identifier.endpage306
dc.contributor.firstauthorID176365


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