On the Incoherent Use of Evidence: Why Subjective Bayesian Evidence is Not Held Probative.
解释了为什么法院和审计师更接受经典证据方法而非贝叶斯方法,包括贝叶斯框架的不足、审计抽样代表性问题和量化证据的局限性。
Abstract Presents the reasons why the courts and auditors have accepted the classical approach rather than the Bayesian approach to evidence. David J. Johnstone's reasons for adopting the Bayesian framework; Arguments from previous auditing research; Fair representation of audit sampling; Insufficiency of quantitative evidence; Costs of the Bayesian approach to evidence.