A Study of Upper Error Limits in Accounting Populations.

Abstract

The purpose of this thesis was to examine a new accounts payable accounts payable accounting population, comparing it to other populations which have been studied, and examine the validity of an upper error limit bound, and compare those results with the results of a previous study. The bound examined was the Leslile, Teitlebaum, and Anderson DUS-cell bound. This method was supposed to reduce the bound conservatism and produce actual confidence levels. The analysis of the DUS-cell bound was accomplished by examining the robustness, the relative tightness, and the effects of error amount intensity on the coverage provided and the relative tightness of the bound. The analysis of the other areas was by comparison. The results of the research indicate that statistical characteristics varied for different accounting populations. The analysis of the validity of the DUS-cell bound method indicate that it is robust at the 95 percent confidence level, but is not at the 85 percent confidence level.

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Document Details

Document Type
Technical Report
Publication Date
Sep 01, 1986
Accession Number
ADA174172

Entities

People

  • G. S. Bringle

Organizations

  • Air Force Institute of Technology

Tags

Communities of Interest

  • C4I

DTIC Thesaurus Topics

  • Accounting
  • Accuracy
  • Air Force
  • Business Administration
  • Computer Programs
  • Data Science
  • Information Science
  • Inventory
  • Literature Surveys
  • Normal Distribution
  • Plastic Explosives
  • Sampling
  • Standards
  • Statistical Analysis
  • Statistical Samples
  • Statistical Sampling
  • Statistics

Readers

  • Aerospace Engineering
  • Statistical inference.
  • Systems Analysis and Design