RONG-RUEY DUHChen, Kuo-TayKuo-TayChenLin, Ruey-ChingRuey-ChingLinKuo, LichunLichunKuo2018-09-102018-09-102011http://scholars.lib.ntu.edu.tw/handle/123456789/367253Do internal controls improve operating efficiency of universities?journal article10.1007/s10479-011-0875-6