A critical evaluation and extension of the application of quantitative techniques to the field of auditing

Simple item page
dc.contributor.advisorPaine, Neil R.
dc.contributor.committeeMemberMitchell, A. Cameron
dc.creatorBarkman, Arnold Ira
dc.date.accessioned2022-04-04T15:09:58Z
dc.date.available2022-04-04T15:09:58Z
dc.date.issued1974
dc.description.abstractThis dissertation constitutes, among other things, an inquiry into how various quantitative techniques are being used by members of the auditing profession. An extensive review of the literature is made to ascertain what quantitative techniques have been suggested for use by auditors. Such techniques include Markov chains, regression analysis, Bayesian statistics, simulation, and nonparametric statistics. An analysis is made of in-depth interviews conducted with personnel from the largest accounting firms. The results of the interviews indicate that in current practice very little use is made of quantitative techniques other than those associated with classical survey sampling and classical parametric univariate hypothesis testing. The reasons for this lack of use are reported and discussed. An investigation of how auditors, businessmen, and investors act in various uncertainty situations is discussed. Experimental results show that auditors tend to use weighted averages in preference to modes and medians. A quantitative approach to audit uncertainty is presented. This approach allows for formal recognition of the stochastic nature of many account items. Examples are provided which demonstrate how the approach might be used in practice.
dc.description.departmentBusiness, C. T. Bauer College of
dc.format.digitalOriginreformatted digital
dc.format.mimetypeapplication/pdf
dc.identifier.other13645544
dc.identifier.urihttps://hdl.handle.net/10657/8995
dc.language.isoen
dc.rightsThis item is protected by copyright but is made available here under a claim of fair use (17 U.S.C. §107) for non-profit research and educational purposes. Users of this work assume the responsibility for determining copyright status prior to reusing, publishing, or reproducing this item for purposes other than what is allowed by fair use or other copyright exemptions. Any reuse of this item in excess of fair use or other copyright exemptions requires express permission of the copyright holder.
dc.titleA critical evaluation and extension of the application of quantitative techniques to the field of auditing
dc.type.dcmiText
dc.type.genreThesis
thesis.degree.collegeCollege of Business Administration
thesis.degree.departmentBusiness Administration, College of
thesis.degree.disciplineBusiness Administration
thesis.degree.grantorUniversity of Houston
thesis.degree.levelDoctoral
thesis.degree.nameDoctor of Philosophy in Business Administration

Files

Original bundle

Now showing 1 - 1 of 1
Thumbnail Image
Name:
Barkman_1974_13645544.pdf
Size:
6.6 MB
Format:
Adobe Portable Document Format
Download

Collections

Legacy Theses and Dissertations (1940-2009)