haku: @author Falkowski, B. J. / yhteensä: 1
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Tekijä: | Avenhaus, R. Battenberg, H. P. Falkowski, B. J. |
Otsikko: | Optimal data verification tests. |
Lehti: | Operations Research
1991 : MAR-APR, VOL. 39:2, p. 341-348 |
Asiasana: | ACCOUNTING DECISION ANALYSIS GAME THEORY DATA COMMUNICATION |
Kieli: | eng |
Tiivistelmä: | The problem of data verification for the purpose of discovering possible falsification can be described in general terms: A person or organization that has entered into binding agreement to undergo inspection is obliged to supply data to a supervisory authority /the inspector/, which are verified by the latter by means of its own sample measurements. This situation is modeled as a statistical game, and practical solutions are supplied. The verification of n data with a sample of size k is considered. It is proved that the traditional D-test is optimal for both maximum and minimum sample sizes. Optimal falsification strategies are also presented. |
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