Sharing research in determinants of firm efficiency Event as iCalendar

(Graduate School of Management)

18 February 2019

4:30 - 5:30pm

Venue: The University of Auckland Business School, Level 3, Room 317, 12 Grafton Road, Auckland, 1010

The literature of data envelopment analysis (DEA) has documented a great and continuously-increasing number of DEA-application studies in various fields, including financial services, healthcare, agriculture and farm, transportation, and education etc. since 1999, even though methodological-based papers dominated the first 20 years of DEA development. This rapid and continuous growth includes innovative application of DEA tool to improve existing hot topics or mere employment of DEA efficiency scores as an alternative to corporate performance ratios. For examples, measuring intellectual capital performance using DEA and linking intellectual capital to efficiency have been proven as interesting research topics that catch the attention of scholars in the same field. To elaborate, I discuss two samples of articles published in A or A* ranked journals, focusing on the dynamic two-stage performance of licensed insurance companies in Malaysia. Both articles employ the dynamic network slacks-based measure model, which addresses not only the black-box measure, but also the accounting convention of going concern in measuring corporate performance from the production perspective. The first journal article published in 2016 focus on the ‘resource-management efficiency’ and ‘profitability efficiency’; meanwhile, the second journal article, which has been available online since September 2018, covers the ‘resource-management efficiency’ and ‘investment efficiency’. Regarding their issues of focus, the first one emphasizes determinants of the dynamic two-stage performance, particularly risk-management committee characteristics and prestige, while the second one underlines an improved dynamic two-stage production process of insurance companies with a focus on dynamic investment assets and investment income. Another purpose of this sharing session is to give a state of the art in DEA studies, both methodological and issue-related ones. As a final note, I discuss my work in progress in multidisciplinary and accounting areas, such as performance management and its determinants, auditing and its determinants, and judgments and decision-makings in companies.

Qian Long Kweh is an Associate Professor (Accounting & Finance) at the Faculty of Management, Canadian University Dubai, United Arab Emirates. Currently, Kweh is also engaged by Department of Accounting, Ton Duc Thang University as an Adjunct Professor to provide assistances in terms of teaching and research; he leads the Benchmarking Research Group at Department for Management of Science and Technology Development, which is a strategic department of Ton Duc Thang University.

Kweh’s research interests include performance measurement, corporate governance, auditing, business strategy, financial reporting, intellectual capital, corporate social responsibility etc. He has published some articles in A or A* ranked journals, such as OMEGA, European Journal of Operational Research, Applied Economics, International Review of Financial Analysis, Asia-Pacific Journal of Accounting & Economics. He has ongoing interests in the modelling of data envelopment analysis (DEA) and auditing, while his current researches are on linking accounting-related issues to DEA-application studies, as well as shared-opinion audit reports, switching audit partners, and key audit matters.

Kweh has been in the academia for more than 9 years since 2009, with teaching focuses on financial accounting and reporting, managerial accounting, and research methodology related subjects at the undergraduate and graduate levels. Besides having received 17 Best Paper Awards from international conferences in the past five years, Kweh was the recipient of 2016 Dean’s Excellence Award for Research (Teaching) – Gold (Silver), 2015 Author of the month (October) Award – Highest Number of Publications, 2015 Author of the month (August) Award – Highest ISI Journal Ranking, and 2014 Academic Award (Research and Publications) Young Academic Category at Universiti Tenaga Nasional, Malaysia.

For more information contact:
Suvi Nenonen
Ext. 81528