Increasing Efficiency in Stratified Audit Sampling via Bayesian Hierarchical Modelling

DOI10.1111/IJAU.70027MaRDI QIDQ7409304FDO

Authors Koen Derks, Lotte Mensink, Jacques de Swart, Eric‐Jan Wagenmakers, Ruud Wetzels

Publication date 7 January 2026

Published in International Journal of Auditing (Search for Journal in Brave)

Full work available at URL https://doi.org/10.1111/IJAU.70027

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