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Article: Computer-intensive methods in auditing - bootstrap difference and ratio estimation

TitleComputer-intensive methods in auditing - bootstrap difference and ratio estimation
Authors
Issue Date1990
Citation
Auditing-A Journal Of Practice & Theory, 1990, v. 9 n. 3, p. 92-114 How to Cite?
AbstractComputer-intensive methods are a recent development in the theory of statistics with potential applicability in audit and accounting sampling. Whereas traditional sampling approaches can require complex analytics and questionable distributional assumptions, computer-intensive methods generate sampling distributions using simple, though intensive, computer computations. Generating sampling distributions empirically provides increased versatility, ease of use, and the potential for increased efficiency. However, because computer-intensive methods are sensitive to the representativeness of sample evidence, it becomes an empirical question as to whether they outperform other approaches. This study provides initial evidence on the performance of computer-intensive methods by applying one of them, the bootstrap, to difference and ratio estimation. Tests based on the Neter and Loebbecke [1975] populations reveal the potential for increased efficiency/reliability across a range of sample size and error rate conditions. However, these advantages require an appropriate choice between two versions of the bootstrap. A decision rule for making this choice is hypothesized. While these findings cannot be generalized easily to other populations, they suggest that computer-intensive methods warrant further investigation.
Persistent Identifierhttp://hdl.handle.net/10722/128998
ISSN
2015 Impact Factor: 0.92
2015 SCImago Journal Rankings: 1.652
SSRN
ISI Accession Number ID
References

 

DC FieldValueLanguage
dc.contributor.authorBiddle, GCen_US
dc.contributor.authorBruton, CMen_US
dc.contributor.authorSiegel, AFen_US
dc.date.accessioned2010-12-09T03:05:31Z-
dc.date.available2010-12-09T03:05:31Z-
dc.date.issued1990en_US
dc.identifier.citationAuditing-A Journal Of Practice & Theory, 1990, v. 9 n. 3, p. 92-114en_US
dc.identifier.issn0278-0380en_US
dc.identifier.urihttp://hdl.handle.net/10722/128998-
dc.description.abstractComputer-intensive methods are a recent development in the theory of statistics with potential applicability in audit and accounting sampling. Whereas traditional sampling approaches can require complex analytics and questionable distributional assumptions, computer-intensive methods generate sampling distributions using simple, though intensive, computer computations. Generating sampling distributions empirically provides increased versatility, ease of use, and the potential for increased efficiency. However, because computer-intensive methods are sensitive to the representativeness of sample evidence, it becomes an empirical question as to whether they outperform other approaches. This study provides initial evidence on the performance of computer-intensive methods by applying one of them, the bootstrap, to difference and ratio estimation. Tests based on the Neter and Loebbecke [1975] populations reveal the potential for increased efficiency/reliability across a range of sample size and error rate conditions. However, these advantages require an appropriate choice between two versions of the bootstrap. A decision rule for making this choice is hypothesized. While these findings cannot be generalized easily to other populations, they suggest that computer-intensive methods warrant further investigation.-
dc.languageengen_US
dc.relation.ispartofAuditing-A Journal Of Practice & Theoryen_US
dc.titleComputer-intensive methods in auditing - bootstrap difference and ratio estimationen_US
dc.typeArticleen_US
dc.identifier.openurlhttp://library.hku.hk:4550/resserv?sid=HKU:IR&issn=0278-0380&volume=9&spage=92&epage=&date=1990&atitle=COMPUTER-INTENSIVE+METHODS+IN+AUDITING+-+BOOTSTRAP+DIFFERENCE+AND+RATIO+ESTIMATIONen_US
dc.identifier.emailBiddle, GC:biddle@hku.hken_US
dc.identifier.authorityBiddle, GC=rp00230en_US
dc.description.naturelink_to_subscribed_fulltexten_US
dc.relation.referenceshttp://apps.isiknowledge.com/CitedRefList.do?product=WOS&search_mode=CitedRefList&db_id=WOS&UT=A1990EU90400006en_US
dc.identifier.volume9en_US
dc.identifier.issue3en_US
dc.identifier.spage92en_US
dc.identifier.epage114en_US
dc.identifier.isiWOS:A1990EU90400006en_US
dc.identifier.ssrn1688154-

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