search query: @indexterm STATISTICAL METHODS / total: 745
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| Author: | Chen, Y. Leitch, R. A. |
| Title: | An analysis of the relative power characteristics of analytical procedures |
| Journal: | Auditing: A Journal of Practice and Theory
1999 : FALL, VOL. 18:2, p. 35-69 |
| Index terms: | Auditing Statistical methods Simulation Models USA |
| Language: | eng |
| Abstract: | The overall objective of this study is to analyze the relative effectiveness and efficiency of several analytical procedures. The power characteristics of analytical procedures are tested in simulated business and economic environments. The results suggest that the stepwise regression model outperforms X-11, ARIMA, and Martingale models in discriminating btw. decision risks at zero and material error for both testing approaches. All models seem to perform better in terms of the aggregate slope for higher degrees of economic stability. |
SCIMA