haku: @indexterm Decision analysis / yhteensä: 468
viite: 174 / 468
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.
SCIMA tietueen numero: 89905
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