Matches in SemOpenAlex for { <https://semopenalex.org/work/W2095949649> ?p ?o ?g. }
Showing items 1 to 96 of
96
with 100 items per page.
- W2095949649 endingPage "85" @default.
- W2095949649 startingPage "65" @default.
- W2095949649 abstract "ABSTRACT: Does the value of audit evidence depend on whether it was collected using fixed or sequential sampling? Opposing normative views are held by the two main schools of statistical theory: Bayesians say no, frequentist statisticians say yes. We test empirically how using fixed versus sequential sampling plans influences the subsequent evaluation of audit evidence. In our experiments, students and practicing auditors assess the strength of evidence obtained using different sampling plans. Audit evidence obtained from a fixed sampling plan is invariably assessed as stronger, consistent with frequentist, but not Bayesian, theory. We test for, and rule out, an alternative explanation for this finding. We also provide qualitative data on the reasoning behind auditors’ observed preference for fixed sampling. Although sequential sampling might in fact increase audit efficiency, our findings suggest that this benefit would likely be negated by subsequent unfavorable assessment of audit evidence from a seque..." @default.
- W2095949649 created "2016-06-24" @default.
- W2095949649 creator A5058679731 @default.
- W2095949649 creator A5077005904 @default.
- W2095949649 date "2011-01-01" @default.
- W2095949649 modified "2023-09-24" @default.
- W2095949649 title "Differential Evaluation of Audit Evidence from Fixed versus Sequential Sampling" @default.
- W2095949649 cites W1967485420 @default.
- W2095949649 cites W1974300829 @default.
- W2095949649 cites W1974303743 @default.
- W2095949649 cites W1980054641 @default.
- W2095949649 cites W1997664801 @default.
- W2095949649 cites W2012284202 @default.
- W2095949649 cites W2012469293 @default.
- W2095949649 cites W2017584543 @default.
- W2095949649 cites W2033748464 @default.
- W2095949649 cites W2036631682 @default.
- W2095949649 cites W2040809707 @default.
- W2095949649 cites W2050801340 @default.
- W2095949649 cites W2060785967 @default.
- W2095949649 cites W2061173121 @default.
- W2095949649 cites W2069385049 @default.
- W2095949649 cites W2069759528 @default.
- W2095949649 cites W2072334240 @default.
- W2095949649 cites W2074825880 @default.
- W2095949649 cites W2078989586 @default.
- W2095949649 cites W2091297357 @default.
- W2095949649 cites W2118691214 @default.
- W2095949649 cites W2131931917 @default.
- W2095949649 cites W2134920270 @default.
- W2095949649 cites W2141624357 @default.
- W2095949649 cites W2148487062 @default.
- W2095949649 cites W2162829624 @default.
- W2095949649 cites W2317048083 @default.
- W2095949649 cites W2326254816 @default.
- W2095949649 cites W2326355331 @default.
- W2095949649 cites W2331545644 @default.
- W2095949649 cites W3121202403 @default.
- W2095949649 cites W3122367341 @default.
- W2095949649 cites W3125035304 @default.
- W2095949649 cites W3125477162 @default.
- W2095949649 cites W4292157289 @default.
- W2095949649 doi "https://doi.org/10.2308/bria.2011.23.1.65" @default.
- W2095949649 hasPublicationYear "2011" @default.
- W2095949649 type Work @default.
- W2095949649 sameAs 2095949649 @default.
- W2095949649 citedByCount "2" @default.
- W2095949649 countsByYear W20959496492012 @default.
- W2095949649 crossrefType "journal-article" @default.
- W2095949649 hasAuthorship W2095949649A5058679731 @default.
- W2095949649 hasAuthorship W2095949649A5077005904 @default.
- W2095949649 hasConcept C105795698 @default.
- W2095949649 hasConcept C106131492 @default.
- W2095949649 hasConcept C121955636 @default.
- W2095949649 hasConcept C127413603 @default.
- W2095949649 hasConcept C140779682 @default.
- W2095949649 hasConcept C144133560 @default.
- W2095949649 hasConcept C146978453 @default.
- W2095949649 hasConcept C199521495 @default.
- W2095949649 hasConcept C31972630 @default.
- W2095949649 hasConcept C33923547 @default.
- W2095949649 hasConcept C41008148 @default.
- W2095949649 hasConcept C93226319 @default.
- W2095949649 hasConceptScore W2095949649C105795698 @default.
- W2095949649 hasConceptScore W2095949649C106131492 @default.
- W2095949649 hasConceptScore W2095949649C121955636 @default.
- W2095949649 hasConceptScore W2095949649C127413603 @default.
- W2095949649 hasConceptScore W2095949649C140779682 @default.
- W2095949649 hasConceptScore W2095949649C144133560 @default.
- W2095949649 hasConceptScore W2095949649C146978453 @default.
- W2095949649 hasConceptScore W2095949649C199521495 @default.
- W2095949649 hasConceptScore W2095949649C31972630 @default.
- W2095949649 hasConceptScore W2095949649C33923547 @default.
- W2095949649 hasConceptScore W2095949649C41008148 @default.
- W2095949649 hasConceptScore W2095949649C93226319 @default.
- W2095949649 hasIssue "1" @default.
- W2095949649 hasLocation W20959496491 @default.
- W2095949649 hasOpenAccess W2095949649 @default.
- W2095949649 hasPrimaryLocation W20959496491 @default.
- W2095949649 hasRelatedWork W1480452202 @default.
- W2095949649 hasRelatedWork W1937783556 @default.
- W2095949649 hasRelatedWork W2159232701 @default.
- W2095949649 hasRelatedWork W2348075735 @default.
- W2095949649 hasRelatedWork W2381327865 @default.
- W2095949649 hasRelatedWork W2765736703 @default.
- W2095949649 hasRelatedWork W293545476 @default.
- W2095949649 hasRelatedWork W2985194302 @default.
- W2095949649 hasRelatedWork W3119521567 @default.
- W2095949649 hasRelatedWork W3124856441 @default.
- W2095949649 hasVolume "23" @default.
- W2095949649 isParatext "false" @default.
- W2095949649 isRetracted "false" @default.
- W2095949649 magId "2095949649" @default.
- W2095949649 workType "article" @default.