A probability tree model of audit quality

DOI10.1016/J.EJOR.2014.12.021MaRDI QIDQ319176zbMATH OpenOpenAlexFDO

Authors Erkki Laitinen, Teija Laitinen

Publication date 6 October 2016

Published in European Journal of Operational Research (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1016/j.ejor.2014.12.021

zbMATH Keywords

applied probabilityaudit qualitydetection probabilityprobabilistic modelrandom tree

Mathematics Subject Classification ID

Markov and semi-Markov decision processes (90C40)

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Cites work

• A course in game theory.
• Does cooperation in auditing matter? A comparison of a non-cooperative and a cooperative game model of auditing
• scientific article; zbMATH DE number 3135430 (Why is no real title available?)
• On approximate monetary unit sampling
• Optimal auditing with scoring: theory and application to insurance fraud
• The evolutionary dynamics of audit

Cited in

(3)

• A Generalized Qualitative-Response Model and the Analysis of Management Fraud
• Compliance with Endogenous Audit Probabilities
• Multicriteria decision support methodologies for auditing decisions: the case of qualified audit reports in the UK

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