Probing Auditing Firms Performance Using a New DEMATEL Method Based on the Balanced Scorecard Approach

被引：0

作者：

Chen, Fu-Hsiang ^{[1
]}

机构：

[1] Chinese Culture Univ, Dept Accounting, Taipei, Taiwan

来源：

PROCEEDINGS OF THE 2ND INTERNATIONAL CONFERENCE ON FINANCE AND ECONOMICS 2015 | 2015年

关键词：

Balanced Scorecard (BSC); Audit Firm; Financial Performance; DEMATEL; MODEL;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Audit firms are a professional service organization rendering services to companies by professional auditors. In order to find ways to ensure that the model more accurately reflects the interdependence and feedback problems related to auditing firms performance evaluation factors, a DEMATEL model is developed. The goal is to establish an evaluation and relationship model of audit firm's performance that is based on the BSC model. Based on the analysis of expert interviews, it is suggested that audit firms performance improvement should be made in the following order: Learning and growth (A) Finance (D)_Client (C)_Audit firm's internal processes (B).

引用

页码：75 / 87

页数：13

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