{"id":131756,"date":"1996-01-01T00:00:00","date_gmt":"1996-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/aportaciones-al-estudio-de-tecnicas-bayesianas-en-auditoria\/"},"modified":"1996-01-01T00:00:00","modified_gmt":"1996-01-01T00:00:00","slug":"aportaciones-al-estudio-de-tecnicas-bayesianas-en-auditoria","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/aportaciones-al-estudio-de-tecnicas-bayesianas-en-auditoria\/","title":{"rendered":"Aportaciones al estudio de tecnicas bayesianas en auditoria."},"content":{"rendered":"<h2>Tesis doctoral de <strong>  Martel Escobar M. Carmen <\/strong><\/h2>\n<p>En esta memoria se aplican tecnicas de robustez bayesiana a diversos modelos biparametricos de estimacion del error total en auditoria contable.Estos modelos se caracterizan por dos parametros, que se suponen independientes, referidos a las siguientes magnitudes observables: la probabilidad de aparicion de error (o) y el tama\u00f1o medio del error (u). La cantidad de interes en el problema es la cantidad total de error en la poblacion: ty=tx.O.U (donde tx es el valor de libro, conocido).  los objetivos concretos del trabajo son dos, estudiar la sensibilidad de la hipotesis de independencia de los parametros o y u y estudiar la sensibilidad de las conclusiones propias de una analisis bayesiano para auditoria de cuentas frente a la especificacion de distribuciones a priori concretas para uno de los parametros (o) suponiendo fijo el otro.  con respecto al primer objetivo, se muestran numerosas situaciones altamente sensibles a peque\u00f1as desviaciones de la hipotesis de independencia, lo que permite afirmar la falta de robustez de dicha hipotesis. Por otra parte, si que se obtiene una notable robustez si se consideran aproximaciones uniparametricas, a traves de la asignacion de un valor fijo u.  todo ello nos permite concluir que los modelos uniparametricos pueden resultar una buena alternativa.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Aportaciones al estudio de tecnicas bayesianas en auditoria.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Aportaciones al estudio de tecnicas bayesianas en auditoria. <\/li>\n<li><strong>Autor:<\/strong>\u00a0  Martel Escobar M. Carmen <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Palmas de gran canaria<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1996<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Agustin Hernandez Bastida<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Rafael Herrerias Pleguezuelo <\/li>\n<li>Carlos Sanchez Gonzalez (vocal)<\/li>\n<li>Jes\u00fas Basulto Santos (vocal)<\/li>\n<li>Fernando Fernandez Rodriguez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Martel Escobar M. Carmen En esta memoria se aplican tecnicas de robustez bayesiana a diversos modelos biparametricos [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,974,1068,16629],"tags":[43335,49944,31079,12419,245567,6972],"class_list":["post-131756","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-econometria","category-estadistica-economica","category-palmas-de-gran-canaria","tag-agustin-hernandez-bastida","tag-carlos-sanchez-gonzalez","tag-fernando-fernandez-rodriguez","tag-jesus-basulto-santos","tag-martel-escobar-m-carmen","tag-rafael-herrerias-pleguezuelo"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/131756","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=131756"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/131756\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=131756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=131756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=131756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}