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http://ssrn.com/abstract=1179302
 
 

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Analytical Procedures: A Data Envelopment Analysis Approach


Ehsan H. Feroz


University of Washington, Tacoma-Milgard School of Business; Vernon Zimmerman Center, University of Illinois; US Government Accountability Office

Sungsoo Kim


Rutgers Business School - Camden

Raymond L. Raab


University of Minnesota, Duluth - Labovitz School of Business and Economics (LSBE)

August 1, 2003

Journal of Emerging Technologies in Accounting, Vol. 2, pp.17-31, 2005

Abstract:     
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 and reliable red flags and benchmarks for auditors to compare a client to other firms in the same industry. We provide an illustrative use of DEA as an analytical procedure for auditing a client in the oil and gas industry.

Number of Pages in PDF File: 34

Keywords: Risk, Analytical Procedures, Benchmarks, Red Flags, Audit, DEA

JEL Classification: C44, C61, C67, D57, G1, G2, G3, M4

Accepted Paper Series


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Date posted: July 30, 2008 ; Last revised: June 15, 2009

Suggested Citation

Feroz, Ehsan H. and Kim, Sungsoo and Raab, Raymond L., Analytical Procedures: A Data Envelopment Analysis Approach (August 1, 2003). Journal of Emerging Technologies in Accounting, Vol. 2, pp.17-31, 2005 . Available at SSRN: http://ssrn.com/abstract=1179302

Contact Information

Ehsan H. Feroz (Contact Author)
University of Washington, Tacoma-Milgard School of Business ( email )
1900 Commerce Street, Campus Box 358420
Tacoma, WA 98402-3100
United States
(253) 692 4728 (Phone)
253 692 4523 (Fax)
HOME PAGE: http://www.tacoma.washington.edu/business
Vernon Zimmerman Center, University of Illinois ( email )
515 East Gregory Drive# 2307
Champaign, IL 61820
United States
US Government Accountability Office ( email )
441 G Street NW
Washington, DC 20548-0001
United States
Sungsoo Kim
Rutgers Business School - Camden ( email )
227 Penn Street
Camden, NJ 08102
United States
856-225-6584 (Phone)
Raymond L. Raab
University of Minnesota, Duluth - Labovitz School of Business and Economics (LSBE) ( email )
412 Library Drive
Duluth, MN 55812-3029
United States
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