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| Author: | Johnstone, D. J. |
| Title: | Sample size and the strength of evidence : A Bayesian interpretation of binominal tests of the information content of qualified audit reports. |
| Journal: | Abacus
1990 : VOL. 26:1, p. 17-35 |
| Index terms: | ACCOUNTING SAMPLING STATISTICAL METHODS |
| Language: | eng |
| Abstract: | A reiteration of the Bayesian argument concerning tests of the information content of audit reports, with sample size and evidence. Model of security returns based on financial reports. Diffuse prior distributions. The "Bayes" factor. Lindley's paradox. Binomial tests. Excluding the "busy" period. Statistical significance and the theoretical basis. Two Appendices illustrate the study and a Comment by D.V. Lindley is given. |
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