Statistical auditing techniques for research data: Financial auditing parallels and new requirements

References

• American Accounting Association (AAA) . 1988 . Research Opportunities in Auditing: The Second Decade ,
   Google Scholar
• American Institute of Certified Public Accountants (AICPA) Statement on Auditing Standards #55 (SAS 55), codified as AU 319 . 1990 . AICPA Professional Standards . I
   Google Scholar
• Anderson , T. W. and Burstein , H. 1967 . “Approximating the Upper Binomial Confidence Limit.” . Journal of the American Statistical Association , Sept. : 857 – 861 .
   Web of Science ®Google Scholar
• Box , G. E. P. and Tiao , G. C. 1973 . Bayesian Inference in Statistical Analysis , Reading, Massachusetts : Addison‐Wesley .
   Google Scholar
• Cochran , W. G. 1963 . Sampling Techniques , (2nd Edition) , New York : John Wiley .
   Google Scholar
• Davis , C. S. and Stephens , M. A. 1983 . “Approximate Percentage Points Using Pearson Curves.” . Applied Statistics , 323 : 323 – 327 .
   Google Scholar
• DeWoskin , R. S. 1989 . “Good Laboratory Practice Regulation.” . In Principles of Research Data Audit , Edited by: Shamoo , A. E. 137 – 160 . New York : Gordon and Breach Science Publishers .
   Google Scholar
• Elderton , W. P. and Johnson , N. L. 1969 . Systems of Frequency Curves , Cambridge : The Cambridge University Press .
   Google Scholar
• Grant , E. L. and Leavenworth , R. S. 1988 . Statistical Quality Control , (6th ed.) , New York : McGraw Hill .
   Google Scholar
• Grosh , D. L. 1972 . ‘A Bayes Sampling Allocation Scheme for Stratified Finite Populations with Hyperbinomial Prior Distributions.” . Technometrics , 143 : 599 – 612 .
   Google Scholar
• Hill , I. D. , Hill , R. and Holder , R. L. 1976 . “Fitting Johnson Curves by Moments.” . Applied Statistics , : 25180 – 189 .
   Google Scholar
• Institute of Internal Auditors (IIA) . 1987 . Statement of Responsibilities of Internal Auditing ,
   Google Scholar
• Johnson , N. L. and Kotz , S. 1970 . Continuous Univariate Distributions‐1 , Boston : Houghton Mifflin Company .
   Google Scholar
• Kottas , J. F. and Lau , H. 1978 . “On Estimating Parameters for Beta Distributions.” . Decision Sciences , 93 : 526 – 531 .
   Google Scholar
• Loeb , S. E. and Shamoo , A. E. 1989 . “Data Audit: Its Place in Auditing.” . In Principles of Research Data Audit , Edited by: Shamoo , A.E. 13 – 26 . New York : Gordon and Breach Science Publishers .
   Google Scholar
• Martz , H. F. , Bement , T. R. and Pederson , S. P. 1989 . “Confidence Bounds for a Weighted Sum of Binomial Parameters.” . Los Alamos, New Mexico 87545 : Los Alamos National Laboratory .
   Google Scholar
• MIL‐STD105D . 1963 . Military Standard: Sampling Procedures and Tables for Inspection by Attributes , 693 – 468 . U.S. Government Printing Office .
   Google Scholar
• Pincus , K. V. 1989 . “Financial Auditing and Fraud Detection: Implications for Scientific Data Audit.” . Accountability in Research: Policies and Quality Assurance , 11 : 53 – 70 .
   Google Scholar
• Raiffa , H. and Schlaifer , R. 1961 . Applied Statistical Decision Theory , Cambridge, Massachusetts : The M.I.T. Press .
   Google Scholar
• Ramberg , J. S. 1975 . “A Probability Distribution with Applications to Monte Carlo Simulation Studies.” . In Statistical Distributions in Scientific Work , Edited by: Patil , G. P. Vol. 2 , 51 – 64 . Dordrecht, Holland : D. Reidel .
   Google Scholar
• Siconolfi , R. M. 1986 . “Statistical Approaches to Auditing.” . In Managing Conduct and Data Quality of Toxicology Studies , Edited by: Hoover , B. K. 223 – 234 . Princeton : Princeton Scientific Publishing .
   Google Scholar
• Siconolfi , R. M. 1989 . “The Use of Statistics in Auditing.” . In Principles of Research Data Audit , Edited by: Shamoo , A. E. 65 – 93 . New York : Gordon and Breach Science Publishers .
   Google Scholar
• Solomon , H. and Stephens , M. A. 1978 . “Approximations to Density Functions Using the Pearson Curves.” . Journal of the American Statistical Association , 73 ( 361 ) : 153 – 160 .
   Web of Science ®Google Scholar
• Stuart , A. S. and Ord , J. K. 1987 . Kendall's Advanced Theory of Statistics, Distribution Theory , 5th Ed , Vol. 1 , New York : Oxford University Press .
   Google Scholar
• U. S. Environmental Protection Agency . 1990 . “Pesticides Program; Good Laboratory Practices Standards,” . Title 40, Code of Federal Regulations , July 1 Part 160
   Google Scholar
• U.S. Environmental Protection Agency . 1990 . “Toxic Substance Control; Good Laboratory Practices Standards,” . Title 40, Code of Federal Regulations , July 1 Part 792
   Google Scholar
• U.S. Food and Drug Administration . 1990 . “Good Laboratory Practice for Nonclinical Laboratory Studies,” . Title 21, Code of Federal Regulations , April 1 Part 58
   Google Scholar
• Waldmann , K. H. 1985 . “Multistage Bayesian Acceptance Sampling: Optimality of a (z,c,c+) ‐Sampling Plan in Case of Polya Prior Distribution.” . In Statistics & Decisions , Vol. 3 , 167 – 186 . Munchen : R. Oldenbourg .
   Google Scholar
• Winkler , R. L. 1972 . Introduction to Bayesian Inference and Decision , New York : Holt, Rinehart and Winston, Inc .
   Google Scholar