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Keywords: Bayes factor
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Journal Articles
The Bayesian Approach to Audit Evidence: Quantifying Statistical Evidence Using the Bayes Factor
Available to Purchase
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 55–71.
Published: 01 February 2025
... inference. Second, we discuss misconceptions in the interpretation of frequentist statistical evidence. Finally, we show (as an alternative to the frequentist p-value) how the Bayes factor allows the auditor to obtain and interpret statistical evidence in line with audit standards. Thus, we contribute...
