کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
483231 1446201 2007 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Combining approaches for evaluating auditing populations: A simulation study
موضوعات مرتبط
مهندسی و علوم پایه مهندسی کامپیوتر علوم کامپیوتر (عمومی)
پیش نمایش صفحه اول مقاله
Combining approaches for evaluating auditing populations: A simulation study
چکیده انگلیسی

This research explores ways of combining four distinct bounds for the mean error in an auditing population. Two competing objectives for a bound are to be close to the true mean being estimated and to be reliable: not less than the true mean in more than 5% of estimations. The optimal combination should provide the best balance of these competing objectives. Estimating the mean error by a single approach is difficult because typically most accounts have no error and the distribution of the errors among those that do is discontinuous and highly skewed. This study reveals that the weights in the optimal combination are not constant but depend on the characteristic of the population being estimated. The optimally combined bound is only 7% smaller overall than the best of the constituents. However, while the best of the constituents fails in 50% of most challenging populations, the optimal combination never fails.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: European Journal of Operational Research - Volume 178, Issue 3, 1 May 2007, Pages 907–917
نویسندگان
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