MARTEL ESCOBAR, Mª C. (Universidad de Las Palmas de Gran Canaria. Universidad de Granada) HERNÁNDEZ BASTIDA, A. (Universidad de Las Palmas de Gran Canaria. Universidad de Granada) VÁZQUEZ POLO, F. J. (Universidad de Las Palmas de Gran Canaria. Universidad de Granada)
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Se tratan los modelos bayesianos biparamétricos para el cálculo de cotas del error total en una auditoría en el contexto de los diferentes modelos estadísticos desarrollados en la literatura contable. En particular, en este artículo se estudia la robustez de la (discutible) hipótesis de independencia entre los parámetros en la que se apoyan dichos modelos. El estudio se aplica al modelo Beta- Uniforme de Godfrey y Neter, obteniendo conclusiones de falta de robustez. We study biparametric Bayesian models in auditing among the wide range of Bayesian statistical models. Specifically, we try to measure the robustness of the hypothesis of the essential and polemic independence between the parameters of the models. We present an application of this study to the Beta-Uniform model (Godfrey and Neter, 1984) and we conclude that there exist reasons to assume a great lack of robustness.
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Volume (Year): 11 (1999) Issue (Month): (Febrero) Pages: 101-120 Download reference. The following formats are available: HTML
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Handle: RePEc:lrk:eeaart:11_1_7
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