{"id":"https://openalex.org/W2902050011","doi":"https://doi.org/10.3390/e20120919","title":"Bayesian Inference in Auditing with Partial Prior Information Using Maximum Entropy Priors","display_name":"Bayesian Inference in Auditing with Partial Prior Information Using Maximum Entropy Priors","publication_year":2018,"publication_date":"2018-12-01","ids":{"openalex":"https://openalex.org/W2902050011","doi":"https://doi.org/10.3390/e20120919","mag":"2902050011","pmid":"https://pubmed.ncbi.nlm.nih.gov/33266643"},"language":"en","primary_location":{"id":"doi:10.3390/e20120919","is_oa":true,"landing_page_url":"https://doi.org/10.3390/e20120919","pdf_url":null,"source":{"id":"https://openalex.org/S195231649","display_name":"Entropy","issn_l":"1099-4300","issn":["1099-4300"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Entropy","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj","pubmed"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.3390/e20120919","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5042150625","display_name":"Mar\u00eda del Carmen Martel Escobar","orcid":"https://orcid.org/0000-0002-7013-4747"},"institutions":[{"id":"https://openalex.org/I119635470","display_name":"Universidad de Las Palmas de Gran Canaria","ror":"https://ror.org/01teme464","country_code":"ES","type":"education","lineage":["https://openalex.org/I119635470"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Mar\u00eda Martel-Escobar","raw_affiliation_strings":["Department of Quantitative Methods, University of Las Palmas de Gran Canaria, 35001 Las Palmas de Gran Canaria, Spain"],"raw_orcid":"https://orcid.org/0000-0002-7013-4747","affiliations":[{"raw_affiliation_string":"Department of Quantitative Methods, University of Las Palmas de Gran Canaria, 35001 Las Palmas de Gran Canaria, Spain","institution_ids":["https://openalex.org/I119635470"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5081770594","display_name":"Francisco Jos\u00e9 V\u00e1zquez Polo","orcid":"https://orcid.org/0000-0002-0632-6138"},"institutions":[{"id":"https://openalex.org/I119635470","display_name":"Universidad de Las Palmas de Gran Canaria","ror":"https://ror.org/01teme464","country_code":"ES","type":"education","lineage":["https://openalex.org/I119635470"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Francisco-Jos\u00e9 V\u00e1zquez-Polo","raw_affiliation_strings":["Department of Quantitative Methods, University of Las Palmas de Gran Canaria, 35001 Las Palmas de Gran Canaria, Spain"],"raw_orcid":"https://orcid.org/0000-0002-0632-6138","affiliations":[{"raw_affiliation_string":"Department of Quantitative Methods, University of Las Palmas de Gran Canaria, 35001 Las Palmas de Gran Canaria, Spain","institution_ids":["https://openalex.org/I119635470"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5025446532","display_name":"Agust\u00edn Hern\u00e1ndez-Bastida","orcid":null},"institutions":[{"id":"https://openalex.org/I173304897","display_name":"Universidad de Granada","ror":"https://ror.org/04njjy449","country_code":"ES","type":"education","lineage":["https://openalex.org/I173304897"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Agust\u00edn Hern\u00e1ndez-Bastida","raw_affiliation_strings":["Department of Quantitative Methods, University of Granada, 18071 Granada, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Quantitative Methods, University of Granada, 18071 Granada, Spain","institution_ids":["https://openalex.org/I173304897"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5081770594"],"corresponding_institution_ids":["https://openalex.org/I119635470"],"apc_list":{"value":2600,"currency":"CHF","value_usd":3137},"apc_paid":{"value":2600,"currency":"CHF","value_usd":3137},"fwci":0.6522,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.72341128,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"20","issue":"12","first_page":"919","last_page":"919"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11871","display_name":"Advanced Statistical Methods and Models","score":0.9976999759674072,"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":0.9976999759674072,"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":0.9975000023841858,"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"}},{"id":"https://openalex.org/T11918","display_name":"Forecasting Techniques and Applications","score":0.9811000227928162,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"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/prior-probability","display_name":"Prior probability","score":0.7700402736663818},{"id":"https://openalex.org/keywords/likelihood-function","display_name":"Likelihood function","score":0.5796404480934143},{"id":"https://openalex.org/keywords/principle-of-maximum-entropy","display_name":"Principle of maximum entropy","score":0.5162553787231445},{"id":"https://openalex.org/keywords/bayes-factor","display_name":"Bayes factor","score":0.5072574019432068},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.4800758957862854},{"id":"https://openalex.org/keywords/bayesian-probability","display_name":"Bayesian probability","score":0.47574517130851746},{"id":"https://openalex.org/keywords/bayes-theorem","display_name":"Bayes' theorem","score":0.46904927492141724},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.45950788259506226},{"id":"https://openalex.org/keywords/bayesian-inference","display_name":"Bayesian inference","score":0.4423266649246216},{"id":"https://openalex.org/keywords/posterior-probability","display_name":"Posterior probability","score":0.4380807876586914},{"id":"https://openalex.org/keywords/quantile","display_name":"Quantile","score":0.4177817404270172},{"id":"https://openalex.org/keywords/statistics","display_name":"Statistics","score":0.39567863941192627},{"id":"https://openalex.org/keywords/econometrics","display_name":"Econometrics","score":0.3782038390636444},{"id":"https://openalex.org/keywords/estimation-theory","display_name":"Estimation theory","score":0.15220588445663452}],"concepts":[{"id":"https://openalex.org/C177769412","wikidata":"https://www.wikidata.org/wiki/Q278090","display_name":"Prior probability","level":3,"score":0.7700402736663818},{"id":"https://openalex.org/C89106044","wikidata":"https://www.wikidata.org/wiki/Q45284","display_name":"Likelihood function","level":3,"score":0.5796404480934143},{"id":"https://openalex.org/C9679016","wikidata":"https://www.wikidata.org/wiki/Q1417473","display_name":"Principle of maximum entropy","level":2,"score":0.5162553787231445},{"id":"https://openalex.org/C142291917","wikidata":"https://www.wikidata.org/wiki/Q4165283","display_name":"Bayes factor","level":4,"score":0.5072574019432068},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.4800758957862854},{"id":"https://openalex.org/C107673813","wikidata":"https://www.wikidata.org/wiki/Q812534","display_name":"Bayesian probability","level":2,"score":0.47574517130851746},{"id":"https://openalex.org/C207201462","wikidata":"https://www.wikidata.org/wiki/Q182505","display_name":"Bayes' theorem","level":3,"score":0.46904927492141724},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.45950788259506226},{"id":"https://openalex.org/C160234255","wikidata":"https://www.wikidata.org/wiki/Q812535","display_name":"Bayesian inference","level":3,"score":0.4423266649246216},{"id":"https://openalex.org/C57830394","wikidata":"https://www.wikidata.org/wiki/Q278079","display_name":"Posterior probability","level":3,"score":0.4380807876586914},{"id":"https://openalex.org/C118671147","wikidata":"https://www.wikidata.org/wiki/Q578714","display_name":"Quantile","level":2,"score":0.4177817404270172},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.39567863941192627},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3782038390636444},{"id":"https://openalex.org/C167928553","wikidata":"https://www.wikidata.org/wiki/Q1376021","display_name":"Estimation theory","level":2,"score":0.15220588445663452}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.3390/e20120919","is_oa":true,"landing_page_url":"https://doi.org/10.3390/e20120919","pdf_url":null,"source":{"id":"https://openalex.org/S195231649","display_name":"Entropy","issn_l":"1099-4300","issn":["1099-4300"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Entropy","raw_type":"journal-article"},{"id":"pmid:33266643","is_oa":false,"landing_page_url":"https://pubmed.ncbi.nlm.nih.gov/33266643","pdf_url":null,"source":{"id":"https://openalex.org/S4306525036","display_name":"PubMed","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I1299303238","host_organization_name":"National Institutes of Health","host_organization_lineage":["https://openalex.org/I1299303238"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Entropy (Basel, Switzerland)","raw_type":"Journal Article"},{"id":"pmh:oai:pubmedcentral.nih.gov:7512506","is_oa":true,"landing_page_url":"https://www.ncbi.nlm.nih.gov/pmc/articles/7512506","pdf_url":null,"source":{"id":"https://openalex.org/S2764455111","display_name":"PubMed Central","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I1299303238","host_organization_name":"National Institutes of Health","host_organization_lineage":["https://openalex.org/I1299303238"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Entropy (Basel)","raw_type":"Text"},{"id":"pmh:oai:accedacris.ulpgc.es:10553/55022","is_oa":false,"landing_page_url":"http://hdl.handle.net/10553/55022","pdf_url":null,"source":{"id":"https://openalex.org/S4306400136","display_name":"Acceda (Universidad de Las Palmas de Gran Canaria)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I119635470","host_organization_name":"Universidad de Las Palmas de Gran Canaria","host_organization_lineage":["https://openalex.org/I119635470"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Entropy [ISSN 1099-4300], v. 20 (12), 919","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:digibug.ugr.es:10481/55546","is_oa":true,"landing_page_url":"http://hdl.handle.net/10481/55546","pdf_url":null,"source":{"id":"https://openalex.org/S4306400567","display_name":"Institutional Repository of the University of Granada (University of Granada)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I173304897","host_organization_name":"Universidad de Granada","host_organization_lineage":["https://openalex.org/I173304897"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:fdd85dcd0cdf482ca8161eb804716264","is_oa":true,"landing_page_url":"https://doaj.org/article/fdd85dcd0cdf482ca8161eb804716264","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Entropy, Vol 20, Iss 12, p 919 (2018)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/e20120919","is_oa":true,"landing_page_url":"https://doi.org/10.3390/e20120919","pdf_url":null,"source":{"id":"https://openalex.org/S195231649","display_name":"Entropy","issn_l":"1099-4300","issn":["1099-4300"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Entropy","raw_type":"journal-article"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W177712838","https://openalex.org/W2003051355","https://openalex.org/W2079893871","https://openalex.org/W2096293468","https://openalex.org/W2116183387","https://openalex.org/W2116855184","https://openalex.org/W2141419326","https://openalex.org/W2148651850","https://openalex.org/W2964011852","https://openalex.org/W4242020449","https://openalex.org/W4285719527","https://openalex.org/W4292614967","https://openalex.org/W4293179841","https://openalex.org/W4394792241","https://openalex.org/W4394991864"],"related_works":["https://openalex.org/W4235847508","https://openalex.org/W1991984435","https://openalex.org/W2025014919","https://openalex.org/W2948401447","https://openalex.org/W3125503411","https://openalex.org/W4388289949","https://openalex.org/W2521530597","https://openalex.org/W26704839","https://openalex.org/W217340113","https://openalex.org/W4319316228"],"abstract_inverted_index":{"fixed":[0],"by":[1,52,59,150,155],"the":[2,6,40,46,49,53,68,82,107,151,161,181,217],"auditor,":[3],"so":[4],"that":[5,89,180,199],"accounting":[7],"statement":[8],"can":[9,184,203],"be":[10,94,125,185,204],"accepted":[11],"or":[12],"rejected.":[13],"Dollar":[14],"unit":[15],"sampling":[16],"(DUS)":[17],"is":[18,45,71,210],"a":[19,31,63,73,119,130,145,171,188,200,214],"useful":[20],"procedure":[21],"to":[22,34,62,105,109,124,128,134,164,169],"collect":[23],"sample":[24],"information,":[25],"whereby":[26],"items":[27],"are":[28,102,223],"chosen":[29],"with":[30,113],"probability":[32],"proportional":[33],"book":[35,54],"amounts":[36],"and":[37,116,158,198],"in":[38,72,167,196],"which":[39],"relevant":[41],"error":[42],"amount":[43,84],"distribution":[44,47,173],"of":[48,78,85,191,216],"taints":[50],"weighted":[51],"value.":[55],"The":[56],"likelihood":[57,147,153,166],"induced":[58,152],"DUS":[60,182],"refers":[61],"201-variate":[64],"parameter":[65],"p":[66,79],"but":[67],"prior":[69,91,114,133,194,208],"information":[70,92,115,195,209],"subparameter":[74,215],"\u03b8":[75,175],"linear":[76],"function":[77,148],",":[80],"representing":[81],"total":[83],"error.":[86],"This":[87,177],"means":[88],"partial":[90,193],"must":[93],"processed.":[95],"In":[96],"this":[97,165],"paper,":[98],"two":[99],"main":[100],"proposals":[101],"made:":[103],"(1)":[104],"modify":[106],"likelihood,":[108],"make":[110],"it":[111],"compatible":[112],"thus":[117],"obtain":[118,144],"Bayesian":[120,201],"analysis":[121,202],"for":[122,174,213],"hypotheses":[123],"tested;":[126],"(2)":[127],"use":[129],"maximum":[131],"entropy":[132],"incorporate":[135],"limited":[136],"auditor":[137],"information.":[138],"To":[139],"achieve":[140],"these":[141],"goals,":[142],"we":[143],"modified":[146],"inspired":[149],"described":[154],"Zehna":[156],"(1966)":[157],"then":[159],"adapt":[160],"Bayes'":[162],"theorem":[163],"order":[168],"derive":[170],"posterior":[172],".":[176],"approach":[178],"shows":[179],"methodology":[183],"justified":[186],"as":[187],"natural":[189],"method":[190],"processing":[192],"auditing":[197],"performed":[205],"even":[206],"when":[207],"only":[211],"available":[212],"model.":[218],"Finally,":[219],"some":[220],"numerical":[221],"examples":[222],"presented.":[224]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-08-27T14:10:00.468798","created_date":"2025-10-10T00:00:00"}
