Por favor utiliza este link para citar o compartir este documento: http://repositoriodigital.academica.mx/jspui/handle/987654321/9762
Título: Geometric stratification of accounting data
Geometric stratification of accounting data
Autores: 
Palabras clave: ACCOUNTING DATA; STATISTICAL AUDITING; EFFICIENCY; SAMPLING; STRATIFICATION
ACCOUNTING DATA; STATISTICAL AUDITING; EFFICIENCY; SAMPLING; STRATIFICATION
Fecha de publicación: 10-Sep-2011
Editorial: Facultad de Contaduría y Administración
Descripción: WE SUGGEST A NEW PROCEDURE FOR DEFINING THE BOUNDARIES OF THE STRATA IN HIGHLY SKEWED POPULATIONS, USUAL IN AUDITING, WHICH IS MUCH EASIER TO USE THAN THE COMMONLY USED CUMULATIVE ROOT FREQUENCY METHOD OF DALENIUS AND HODGES (1957, 1959). WE IMPLEMENT IT ON TWO AUDIT POPULATIONS, ONE A POPULATION OF DEBTORS IN AN IRISH FIRM, AND THE OTHER A POPULATION OF SALES AND USE TAX LIABILITIES IN THE US. OUR RESULTS SHOW THAT THE NEW METHOD COMPARES FAVOURABLY WITH THE CUMULATIVE ROOT FREQUENCY METHOD IN TERMS OF THE ACCURACY OF THE ESTIMATES.
WE SUGGEST A NEW PROCEDURE FOR DEFINING THE BOUNDARIES OF THE STRATA IN HIGHLY SKEWED POPULATIONS, USUAL IN AUDITING, WHICH IS MUCH EASIER TO USE THAN THE COMMONLY USED CUMULATIVE ROOT FREQUENCY METHOD OF DALENIUS AND HODGES (1957, 1959). WE IMPLEMENT IT ON TWO AUDIT POPULATIONS, ONE A POPULATION OF DEBTORS IN AN IRISH FIRM, AND THE OTHER A POPULATION OF SALES AND USE TAX LIABILITIES IN THE US. OUR RESULTS SHOW THAT THE NEW METHOD COMPARES FAVOURABLY WITH THE CUMULATIVE ROOT FREQUENCY METHOD IN TERMS OF THE ACCURACY OF THE ESTIMATES.
Other Identifiers: http://revistas.unam.mx/index.php/rca/article/view/4610
Aparece en las Colecciones:Contaduría y Administración

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