Please use this identifier to cite or link to this item: http://hdl.handle.net/10553/53040
DC FieldValueLanguage
dc.contributor.authorVazquezpolo, Fj
dc.contributor.authorBastida, Ah
dc.contributor.otherVazquez Polo, Francisco Jose
dc.date.accessioned2019-02-04T14:51:37Z-
dc.date.available2019-02-04T14:51:37Z-
dc.date.issued1995
dc.identifier.issn0266-4763
dc.identifier.urihttp://hdl.handle.net/10553/53040-
dc.description.abstractMost 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 phi and, very often, the prior distribution is assumed to be unimodal). An example is pursued in depth.
dc.publisher0266-4763
dc.relation.ispartofJournal of Applied Statistics
dc.sourceJournal Of Applied Statistics[ISSN 0266-4763],v. 22 (4), p. 469-476
dc.subject.otherSensitivity
dc.titleBehavior Of The Posterior Error Rate With Partial Prior Information In Auditing
dc.typeinfo:eu-repo/semantics/Article
dc.typeArticle
dc.identifier.isiA1995RX33500003
dcterms.isPartOfJournal Of Applied Statistics
dcterms.sourceJournal Of Applied Statistics[ISSN 0266-4763],v. 22 (4), p. 469-476
dc.description.lastpage476
dc.identifier.issue4
dc.description.firstpage469
dc.relation.volume22
dc.type2Artículo
dc.identifier.wosWOS:A1995RX33500003
dc.contributor.daisngid4270509
dc.contributor.daisngid29952969
dc.contributor.daisngid7341020
dc.identifier.investigatorRIDC-9730-2009
dc.contributor.wosstandardWOS:VAZQUEZPOLO, FJ
dc.contributor.wosstandardWOS:BASTIDA, AH
dc.date.coverdate1995
dc.identifier.ulpgces
dc.description.scieSCIE
item.grantfulltextnone-
item.fulltextSin texto completo-
crisitem.author.deptGIR TIDES- Técnicas estadísticas bayesianas y de decisión en la economía y empresa-
crisitem.author.deptIU de Turismo y Desarrollo Económico Sostenible-
crisitem.author.deptDepartamento de Métodos Cuantitativos en Economía y Gestión-
crisitem.author.orcid0000-0002-0632-6138-
crisitem.author.parentorgIU de Turismo y Desarrollo Económico Sostenible-
crisitem.author.fullNameVázquez Polo, Francisco José-
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