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| Author: | Edwards, W. |
| Title: | Number magic, auditing acid and materiality - a challenge for auditing research |
| Journal: | Auditing
1995 : FALL, VOL. 14:2, p. 176-187 |
| Index terms: | AUDITING RESEARCH MATERIALITY |
| Language: | eng |
| Abstract: | This paper critiques null hypothesis testing in auditing and proposes a Bayesian alternative. Classical procedures for null hypothesis testing are fundamentally flawed because they calculate the probability that the data would be observed if the null hypothesis were true, while that question of interest to most users is: how likely is the null hypothesis to be true? The bias is illustrated with an example. |
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