Benchmark Analysis of Sales Versus Cost of Sales

Fictional data from a benchmark analysis comparing industry sales versus the industry cost of sales.

data(benchmark)

Format

A data frame with 100 rows and 2 variables.

sales

book value in US dollars ($100,187,432–$398,280,933).

costofsales

true value in US dollars ($71,193,639–$309,475,784).

References

Derks, K., de Swart, J., van Batenburg, P., Wagenmakers, E.-J., & Wetzels, R. (2021). Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency. International Journal of Auditing, 25(3), 621-636. doi:10.1111/ijau.12240

Examples

data(benchmark)