Please use this identifier to cite or link to this item:
Title: Behaviour of the posterior error rate with partial prior information in auditing
Authors: Vázquez-Polo, F. J. 
Bastida, A. Hernández 
Issue Date: 1995
Publisher: 0266-4763
Journal: Journal of Applied Statistics 
Abstract: Most of the Bayesian literature on statistical techniques in auditing has focused on assessing appropriate prior density using parameters such as interest, error rate and the mean of the error amount. Frequently, prior beliefs and mathematical tractable reasons are jointly used to assess prior distributions. As a robust Bayesian approach, we propose to replace the prior distribution with a set of prior distributions compatible with auditor's beliefs. We show how an auditor may draw the behaviour of the posterior error rate, using only partial prior information (quartiles of the prior distribution for the error rate ϕ and, very often, the prior distribution is assumed to be unimodal). An example is pursued in depth. © 1995 Journals Oxford Ltd
ISSN: 0266-4763
DOI: 10.1080/757584783
Source: Journal of Applied Statistics[ISSN 0266-4763],v. 22, p. 469-476
Appears in Collections:Artículos
Show full item record

Page view(s)

checked on Jan 13, 2024

Google ScholarTM




Export metadata

Items in accedaCRIS are protected by copyright, with all rights reserved, unless otherwise indicated.