Browsing Norges Handelshøyskole by Subject "Gamma-Beta analysis"

Now showing items 1-2 of 2

    • Sample statistics as convincing evidence: A tax fraud case 

      Lillestøl, Jostein (Discussion paper;12/18, Working paper, 2018-09-25)
      This report deals with the analysis of data used by tax officers to support their claim of tax fraud at a pizzeria. The possibilities of embezzlement under study are overreporting of take-away sales and underreporting of ...

    • Sampling risk evaluations in a tax fraud case: Some modelling issues 

      Lillestøl, Jostein (Discussion paper;5/20, Working paper, 2020-05-13)
      This work is a follow-up to Lillestøl (2019). The context is the use of sample data to support claims of tax fraud at eateries, where the possibilities of embezzlement are overreporting of take-away sales and underreporting ...