{"id":"https://openalex.org/W2171037160","doi":"https://doi.org/10.1108/20439371111181224","title":"Dynamic analysis of Bayesian audit strategies with tests of controls and reliability modeling","display_name":"Dynamic analysis of Bayesian audit strategies with tests of controls and reliability modeling","publication_year":2011,"publication_date":"2011-10-20","ids":{"openalex":"https://openalex.org/W2171037160","doi":"https://doi.org/10.1108/20439371111181224","mag":"2171037160"},"language":"en","primary_location":{"id":"doi:10.1108/20439371111181224","is_oa":false,"landing_page_url":"https://doi.org/10.1108/20439371111181224","pdf_url":null,"source":{"id":"https://openalex.org/S4210188239","display_name":"Grey Systems Theory and Application","issn_l":"2043-9377","issn":["2043-9377","2043-9385"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Grey Systems: Theory and Application","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5100344323","display_name":"Wei Chen","orcid":"https://orcid.org/0000-0001-7196-8703"},"institutions":[{"id":"https://openalex.org/I206777745","display_name":"Nanjing Audit University","ror":"https://ror.org/04zj2bd87","country_code":"CN","type":"education","lineage":["https://openalex.org/I206777745"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Wei Chen","raw_affiliation_strings":["Department of Information Management, Nanjing Audit University, Jiangsu, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Information Management, Nanjing Audit University, Jiangsu, China","institution_ids":["https://openalex.org/I206777745"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065874332","display_name":"Ulrich Menzefricke","orcid":null},"institutions":[{"id":"https://openalex.org/I185261750","display_name":"University of Toronto","ror":"https://ror.org/03dbr7087","country_code":"CA","type":"education","lineage":["https://openalex.org/I185261750"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Ulrich Menzefricke","raw_affiliation_strings":["Joseph L. Rotman School of Management, University of Toronto, Toronto, Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Joseph L. Rotman School of Management, University of Toronto, Toronto, Canada","institution_ids":["https://openalex.org/I185261750"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015377254","display_name":"Wally Smieliauskas","orcid":null},"institutions":[{"id":"https://openalex.org/I185261750","display_name":"University of Toronto","ror":"https://ror.org/03dbr7087","country_code":"CA","type":"education","lineage":["https://openalex.org/I185261750"]}],"countries":["CA"],"is_corresponding":false,"raw_author_name":"Wally J. Smieliauskas","raw_affiliation_strings":["Joseph L. Rotman School of Management, University of Toronto, Toronto, Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Joseph L. Rotman School of Management, University of Toronto, Toronto, Canada","institution_ids":["https://openalex.org/I185261750"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.2738,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.64626691,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"1","issue":"3","first_page":"216","last_page":"227"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11871","display_name":"Advanced Statistical Methods and Models","score":0.9363999962806702,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T11871","display_name":"Advanced Statistical Methods and Models","score":0.9363999962806702,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11443","display_name":"Advanced Statistical Process Monitoring","score":0.9211000204086304,"subfield":{"id":"https://openalex.org/subfields/1804","display_name":"Statistics, Probability and Uncertainty"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.6936861872673035},{"id":"https://openalex.org/keywords/reliability","display_name":"Reliability (semiconductor)","score":0.674365758895874},{"id":"https://openalex.org/keywords/bayesian-probability","display_name":"Bayesian probability","score":0.6727702021598816},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.6150573492050171},{"id":"https://openalex.org/keywords/sampling","display_name":"Sampling (signal processing)","score":0.5768527388572693},{"id":"https://openalex.org/keywords/sample","display_name":"Sample (material)","score":0.4664216637611389},{"id":"https://openalex.org/keywords/econometrics","display_name":"Econometrics","score":0.34586912393569946},{"id":"https://openalex.org/keywords/data-mining","display_name":"Data mining","score":0.3216029405593872},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.2361876368522644},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.15151488780975342},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.13008198142051697},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.07698243856430054}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6936861872673035},{"id":"https://openalex.org/C43214815","wikidata":"https://www.wikidata.org/wiki/Q7310987","display_name":"Reliability (semiconductor)","level":3,"score":0.674365758895874},{"id":"https://openalex.org/C107673813","wikidata":"https://www.wikidata.org/wiki/Q812534","display_name":"Bayesian probability","level":2,"score":0.6727702021598816},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6150573492050171},{"id":"https://openalex.org/C140779682","wikidata":"https://www.wikidata.org/wiki/Q210868","display_name":"Sampling (signal processing)","level":3,"score":0.5768527388572693},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4664216637611389},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.34586912393569946},{"id":"https://openalex.org/C124101348","wikidata":"https://www.wikidata.org/wiki/Q172491","display_name":"Data mining","level":1,"score":0.3216029405593872},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2361876368522644},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.15151488780975342},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.13008198142051697},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.07698243856430054},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C31972630","wikidata":"https://www.wikidata.org/wiki/Q844240","display_name":"Computer vision","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C163258240","wikidata":"https://www.wikidata.org/wiki/Q25342","display_name":"Power (physics)","level":2,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C106131492","wikidata":"https://www.wikidata.org/wiki/Q3072260","display_name":"Filter (signal processing)","level":2,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/20439371111181224","is_oa":false,"landing_page_url":"https://doi.org/10.1108/20439371111181224","pdf_url":null,"source":{"id":"https://openalex.org/S4210188239","display_name":"Grey Systems Theory and Application","issn_l":"2043-9377","issn":["2043-9377","2043-9385"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Grey Systems: Theory and Application","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":5,"referenced_works":["https://openalex.org/W1494511893","https://openalex.org/W1982158188","https://openalex.org/W2320145890","https://openalex.org/W2333107698","https://openalex.org/W3015317271"],"related_works":["https://openalex.org/W2404937507","https://openalex.org/W2030757640","https://openalex.org/W3121186197","https://openalex.org/W2373849942","https://openalex.org/W151161666","https://openalex.org/W2118407572","https://openalex.org/W2260291664","https://openalex.org/W2360464208","https://openalex.org/W2042102171","https://openalex.org/W4251223544"],"abstract_inverted_index":{"Purpose":[0],"The":[1,41,63,85,116,151],"purpose":[2],"of":[3,16,35,52,60,77,111,124,161,171],"this":[4],"paper":[5,152],"is":[6,67,88],"to":[7,105,141,144,154],"summarize":[8],"a":[9,21,50],"simulation":[10],"study":[11],"that":[12,55,89,94,119,135],"analyzed":[13],"the":[14,33,45,131,159],"performance":[15,160],"Bayesian":[17,46,91,132,163],"audit":[18,65,92,112,164,169],"strategies":[19,47,93,110,133,165],"in":[20,80,99],"novel":[22],"fashion":[23],"\u2013":[24],"dynamically":[25],"and":[26,74,134,173],"with":[27],"varying":[28],"sample":[29],"sizes":[30],"depending":[31],"on":[32,130],"extent":[34],"an":[36,81],"auditor's":[37],"prior":[38,42],"information.":[39],"Design/methodology/approach":[40],"information":[43],"for":[44],"arises":[48],"from":[49],"set":[51],"control":[53,72,148],"tests":[54],"are":[56,102,121],"evaluated":[57],"making":[58],"use":[59],"reliability":[61],"theory.":[62],"entire":[64],"strategy":[66],"simulated":[68],"under":[69,166],"systematically":[70],"different":[71],"reliabilities":[73],"related":[75],"amounts":[76],"total":[78],"misstatements":[79],"accounting":[82],"population.":[83],"Findings":[84],"major":[86],"finding":[87],"robust":[90],"have":[95],"recently":[96],"been":[97],"developed":[98],"auditing":[100],"research":[101,156],"more":[103,167],"sensitive":[104],"non\u2010sampling":[106,128,174],"errors":[107],"than":[108],"existing":[109,155],"practice.":[113],"Practical":[114],"implications":[115],"authors":[117],"find":[118],"there":[120],"differential":[122],"effects":[123],"sampling":[125,172],"error":[126,129],"vs":[127],"controls":[136],"testing":[137],"does":[138],"not":[139],"need":[140],"be":[142],"extensive":[143],"get":[145],"full":[146],"internal":[147],"reliance.":[149],"Originality/value":[150],"adds":[153],"by":[157],"examining":[158],"various":[162],"realistic":[168],"conditions":[170],"uncertainty.":[175]},"counts_by_year":[{"year":2013,"cited_by_count":1}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2025-10-10T00:00:00"}
