메뉴 건너뛰기




Volumn 49, Issue 4, 2000, Pages 577-590

Bayesian inference for rare errors in populations with unequal unit sizes

Author keywords

Auditing; Bayesian inference; Dirichlet process; Nonparametric modelling; Rare errors; Simulation

Indexed keywords


EID: 0034354346     PISSN: 00359254     EISSN: None     Source Type: Journal    
DOI: 10.1111/1467-9876.00213     Document Type: Article
Times cited : (10)

References (16)
  • 1
    • 0018408469 scopus 로고
    • On sampling and the estimation of rare errors
    • Cox, D. R. and Snell, E. J. (1979) On sampling and the estimation of rare errors. Biometrika, 66, 124-132.
    • (1979) Biometrika , vol.66 , pp. 124-132
    • Cox, D.R.1    Snell, E.J.2
  • 2
    • 0001722292 scopus 로고
    • Dollar unit sampling for accounts receivable and inventory
    • Dworin, L. and Grimlund, R. A. (1984) Dollar unit sampling for accounts receivable and inventory. Accntng Rev., 59, 218-241.
    • (1984) Accntng Rev. , vol.59 , pp. 218-241
    • Dworin, L.1    Grimlund, R.A.2
  • 3
    • 0001120413 scopus 로고
    • A Bayesian analysis of some nonparametric problems
    • Ferguson, T. S. (1973) A Bayesian analysis of some nonparametric problems. Ann. Statist., 1, 209-230.
    • (1973) Ann. Statist. , vol.1 , pp. 209-230
    • Ferguson, T.S.1
  • 4
    • 0001830631 scopus 로고
    • Estimating the total overstatement error in accounting populations
    • Fienberg, S. E., Neter, J. and Leitch, R. A. (1977) Estimating the total overstatement error in accounting populations. J. Am. Statist. Ass., 72, 295-302.
    • (1977) J. Am. Statist. Ass. , vol.72 , pp. 295-302
    • Fienberg, S.E.1    Neter, J.2    Leitch, R.A.3
  • 5
    • 0002645879 scopus 로고    scopus 로고
    • Experiences in elicitation
    • Kadane, J. B. and Wolfson, L. J. (1998) Experiences in elicitation. Statistician, 47, 3-19.
    • (1998) Statistician , vol.47 , pp. 3-19
    • Kadane, J.B.1    Wolfson, L.J.2
  • 6
    • 21144477858 scopus 로고
    • Some aspects of polya tree distributions for statistical modelling
    • Lavine, M. (1992) Some aspects of Polya tree distributions for statistical modelling. Ann. Statist., 20, 1222-1235.
    • (1992) Ann. Statist. , vol.20 , pp. 1222-1235
    • Lavine, M.1
  • 8
    • 0001958236 scopus 로고
    • A quasi-Bayesian audit risk model for dollar unit sampling
    • McCray, J. H. (1984) A quasi-Bayesian audit risk model for dollar unit sampling. Accntng Rev., 59, 35-51.
    • (1984) Accntng Rev. , vol.59 , pp. 35-51
    • McCray, J.H.1
  • 10
    • 0346856880 scopus 로고    scopus 로고
    • Eliciting expert beliefs in substantial practical applications
    • _(1998) Eliciting expert beliefs in substantial practical applications. Statistician, 47, 21-35.
    • (1998) Statistician , vol.47 , pp. 21-35
  • 11
    • 84972502902 scopus 로고
    • Statistical models and analysis in auditing
    • Panel on NonStandard Mixtures of Distributions (1989) Statistical models and analysis in auditing. Statist. Sci., 4, 2-33.
    • (1989) Statist. Sci. , vol.4 , pp. 2-33
  • 15
    • 0001953556 scopus 로고
    • Estimation of rare errors using expert judgement
    • Tamura, H. (1988) Estimation of rare errors using expert judgement. Biometrika, 75, 1-9.
    • (1988) Biometrika , vol.75 , pp. 1-9
    • Tamura, H.1
  • 16
    • 0001541832 scopus 로고    scopus 로고
    • Bayesian nonparametric inference for random distributions and related functions (with discussion)
    • Walker, S. G., Damien, P., Laud, P. W. and Smith, A. F. M. (1999) Bayesian nonparametric inference for random distributions and related functions (with discussion). J. R. Statist. Soc. B, 61, 485-527.
    • (1999) J. R. Statist. Soc. B , vol.61 , pp. 485-527
    • Walker, S.G.1    Damien, P.2    Laud, P.W.3    Smith, A.F.M.4


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.