THEFT DETECTION WITH INVENTORY MEASUREMENT ERROR
作者:
Joseph K. Winsen,
期刊:
Accounting&Finance
(WILEY Available online 1980)
卷期:
Volume 20,
issue 1
页码: 57-75
ISSN:0810-5391
年代: 1980
DOI:10.1111/j.1467-629X.1980.tb00013.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Abstract:Measurement errors introduce uncertainty into the inventory determination process. Such errors arise from human and/or instrument deficiencies. When inventories are valuable, this inventory determination uncertainty provides an opportunity for theft to be disguised as measurement error. This vulnerability is of current concern in the nuclear materials industry. This paper, which is essentially exploratory in nature, compares and contrasts classical hypothesis testing and game theory as approaches to theft detection in the presence of measurement error.
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