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Comparative classical and Bayesian interpretations of statistical compliance tests in auditing

Article Abstract:

The two longest-established schools within the theory of statistics are based on the work of Neyman and Pearson and of Fisher, often loosely called 'classical' statistics. The third, non-classical school is Bayesian statistics. The philosophy and methods behind these three groups sometimes connect but are mainly irreconcilably different. Practically, such differences lead to diametrically opposed outcomes. A comparison of Neyman-Pearson theory with Bayerian and Fisherian alternatives shows that only the Bayesian view can logically withstand criticism.

Author: Johnstone, D.J.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 1997
Analysis, Bayesian statistical decision theory, Bayesian analysis, Statistics, Statistics (Data)

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Cross-sectional estimation of abnormal accruals using quarterly and annual data: effectiveness in detecting event-specific earnings management

Article Abstract:

A new study aims to improve the methodology for estimating event-specific earnings management. The study uses a modification of the cross-sectional Jones model and tests its specification. It is shown that the model provides systematically positive (negative) estimates of abnormal accruals for companies where cash flow is below (above) the industry median. Details of the study are presented.

Author: Jeter, Debra C., Shivakumar, Lakshmanan
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 1999
Accrual Accounting, Management, Accrual basis accounting, Earnings per share

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Subjects list: Research, Accounting
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