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Geometric stratification of accounting data

We suggest a new procedure for defining the boundaries of the strata in highly skewed populations, usual inauditing, which is much easier to use than the commonly used cumulative root frequency method of Daleniusand Hodges (1957, 1959). We implement it on two audit populations, one a population of d...

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Bibliografski detalji
Izdano u:Contaduría y Administración
Glavni autori: Patricia Gunning, Jane Mary Horgan, William Yancey
Format: Artigo
Jezik:Inglês
Izdano: Universidad Nacional Autónoma de México 2004
Teme:
Online pristup:https://www.redalyc.org/articulo.oa?id=39521402
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