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Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency

  • Published:2021-06-08 Issue:3 Volume:25 Page:621-636
  • ISSN:1090-6738
  • Container-title:International Journal of Auditing
  • language:en
  • Short-container-title:Int J Audit

Author:

Derks Koen1ORCID,Swart Jacques12,Batenburg Paul3,Wagenmakers Eric‐Jan4,Wetzels Ruud12

Affiliation:

1. Center for Accounting, Auditing & Control Nyenrode Business University Breukelen Netherlands

2. Advisory PwC Amsterdam Netherlands

3. Independent professional Amsterdam Netherlands

4. Department of Psychological Methods University of Amsterdam Amsterdam Netherlands

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Cited by 6 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Open-source software als brug tussen de auditor en de statisticus;Maandblad voor Accountancy en Bedrijfseconomie;2023-03-13

2. Petroleum Industry Contingency Planning Using Auditing Theories and Inferential Statistics;Advances in Logistics, Operations, and Management Science;2022-06-24

3. Een Bayesiaanse blik op gestratificeerde steekproeven heeft voordelen voor de auditor;Maandblad voor Accountancy en Bedrijfseconomie;2022-03-14

4. Comparing Slope Stability and Validity for General Outcome and Specific Subskill Mastery Measurement;Journal of Applied School Psychology;2021-12-16

5. JASP for Audit: Bayesian Tools for the Auditing Practice;Journal of Open Source Software;2021-12-01
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