Empirical information on the small size effect bias relative to the false positive rejection error for Benford test-screening
Yan Bao, Chuo-Hsuan Lee, Frank Heilig & Edward J. Lusk
| Year of publication: |
February 2018
|
|---|---|
| Authors: | Bao, Yan ; Lee, Chuo-Hsuan ; Heilig, Frank ; Lusk, Edward J. |
| Published in: |
International journal of economics and finance. - Toronto, ISSN 1916-971X, ZDB-ID 2531850-0. - Vol. 10.2018, 2, p. 1-9
|
| Subject: | extended procedures | audit risk | partitioning large datasets | Wirtschaftsprüfung | Financial audit | Systematischer Fehler | Bias | KMU | SME | Statistischer Fehler | Statistical error | Risiko | Risk |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.5539/ijef.v10n2p1 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011814851