A simple model is proposed of the statistical structure underlying the calibration of auditors' subjective probability distributions for account balances, and potentially for other unknown quantities. The model relates calibration curve shape to two parameters which represent over-or underconfidence
A model of calibration for subjective probabilities
โ Scribed by William R. Ferrell; Paul J. McGoey
- Publisher
- Elsevier Science
- Year
- 1980
- Weight
- 1000 KB
- Volume
- 26
- Category
- Article
- ISSN
- 0030-5073
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