Geometric stratification of accounting data
We suggest a new procedure for defining the boundaries of the strata in highly skewed populations, usual in auditing, which is much easier to use than the commonly used cumulative root frequency method of Dalenius and Hodges (1957, 1959). We implement it on two audit populations, one a population...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad Nacional Autónoma de México (UNAM)
2004-01-01
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| Series: | Contaduría y Administración |
| Online Access: | http://www.redalyc.org/articulo.oa?id=39521402 |