Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Quantitative Methods Main Page
Aly, H. F. and J. I. Duboff. 1971. Statistical vs. judgment sampling: An empirical study of auditing the accounts receivable of a small retail store. The Accounting Review (January): 119-128.
Anderson, J. C. and J. M. Kraushaar. 1986. Measurement error and statistical sampling in auditing: The potential effects. The Accounting Review (July): 379-399.
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Boylan, S. J. 2023. Charles J. Hirsch, Controller, Golden Nugget Casino: Rolling the dice on statistical sampling and analysis. The Accounting Historians Journal 50(2): 33-44.
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Bamber, E. M. and J. H. Bylinski. 1984. Attribute sampling: A review in light of SAS no. 39. Journal of Accounting Education 2(1): 83-97.
Baxter, R. J. and J. E. Hunton. 2011. Capturing affect via the experience sampling method: Prospects for accounting information systems researchers. International Journal of Accounting Information Systems 12(2): 90-98.
Beck, P. J. 1980. A critical analysis of the regression estimator in audit sampling. Journal of Accounting Research (Spring): 16-37.
Beck, P. J. and I. Solomon. 1985. Sampling risks and audit consequences under alternative testing approaches. The Accounting Review (October): 714-723.
Beckwith, R. E. 1973. Bounds on sample size in modified Bernoulli sampling, with applications in opinion surveys. Decision Sciences 4(1): 31-43.
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Blocher, E. and J. C. Robertson. 1976. Bayesian sampling procedures for auditors: Computer-assisted instruction. The Accounting Review (April): 359-363.
Bonett, D. G. and R. C. Clute. 1990. Audit sampling with nonsampling errors of the first type. Contemporary Accounting Research 6(2): 432-445.
Bonett, D. G. and R. C. Clute. 1990. Audit sampling with nonsampling errors of the first type. Contemporary Accounting Research 6(2): 432-445.
Boutell, W. S. 1970. Discussion of an experiment on nonsampling errors. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 172-174.
Briner, R. F., D. T. Pearson and J. E. Gauntt Jr. 1987. A microcomputer application for attribute sampling. Journal of Accounting Education 5(1): 161-166.
Carpenter, B. and M. Dirsmith. 1993. Sampling and the abstraction of knowledge in the auditing profession: An extended institutional theory perspective. Accounting, Organizations and Society 18(1): 41-63.
Carson, K. P., R. L. Cardy and G. H. Dobbins. 1991. Performance appraisal as effective management or deadly management disease. Group and Organizational Studies (June): 143-159. (Summary).
Chick, S. E. and P. Frazier. 2012. Sequential sampling with economics of selection procedures. Management Science (March): 550-569.
Christensen, B. E., R. J. Elder and S. M. Glover. 2015. Behind the numbers: Insights into large audit firm sampling policies. Accounting Horizons (March): 61-81.
Chung, C. 1987. Quality control sampling plans under zero inventories: An alternative method. Production and Inventory Management (2nd Quarter): 37-41.
Cyert, R. M. and R. M. Trueblood. 1957. Statistical sampling techniques in the aging of accounts receivable in a department store. Management Science (January): 185-195.
Cyert, R. M., G. M. Hinckley and R. J. Monteverde. 1960. Statistical sampling in the audit of the Air Force motor vehicle inventory. The Accounting Review (October): 667-673.
Dalenius, T. 1968. A feasible approach to general purpose sampling design. Management Science (September): 110-113.
Davidson, H. J. 1959. Accuracy in statistical sampling. The Accounting Review (July): 356-365.
Davidson, H. J. and R. J. Monteverde. 1959. LIFO and statistical sampling: A case study. Management Science (April): 279-292.
Deming, W. E. 1953. Statistical techniques in industry. Advanced Management 18(11): 8-12.
Deming, W. E. 1960. Sample Design in Business Research. Wiley.
Deming, W. E. 1984. Some Theory of Sampling. Dover Publications.
Deming, W. E. 1985. Statistical Adjustment of Data. Dover Publications.
Deming, W. E. 1990. Some Sampling Theory. Dover Publications, Inc.
Deming, W. E. and T. N. Grice. 1970. An efficient procedure for audit of accounts receivable. Management Accounting (March): 17-21, 34. (Stratified sampling and ratio estimating).
Denrell, J. and B. Kovács. 2008. Selective sampling of empirical settings in organizational studies. Administrative Science Quarterly 53(1): 109-144.
Derman, C. and H. Solomon. 1958. Development and evaluation of surveillance sampling plans. Management Science (October): 72-88.
Durney, M., R. J. Elder and S. M. Glover. 2014. Field data on accounting error rates and audit sampling. Auditing: A Journal of Practice & Theory 33(2): 79-110.
Dworin, L. and R. A. Grimlund. 1984. Dollar unit sampling for accounts receivable and inventory. The Accounting Review (April): 218-241.
Dworin, L. and R. A. Grimlund. 1986. Dollar-unit sampling: A comparison of the quasi-Bayesian and moment bounds. The Accounting Review (January): 36-57.
Dworin, L. and R. A. Grimlund. 1989. A comprehensive hypothesis testing approach to dollar unit sampling. Contemporary Accounting Research 5(2): 674-691.
Dykxhoorn, H. J. and K. E. Sinning. 1984. The lack of uniformity in statistical audit sampling terminology. Journal of Accounting Education 2(2): 153-161.
Ecker, F., J. Francis, P. Olsson and K. Schipper. 2021. Non-random sampling and association tests on realized returns and risk proxies. Review of Accounting Studies 26(2): 772-814.
Elder, R. J., A. D. Akresh, S. M. Glover, J. L. Higgs and J. Liljegren. 2013. Audit sampling research: A synthesis and implications for future research. Auditing: A Journal of Practice & Theory 32(Supplement 1): 99-129.
Fallon, D. F. 1968. Reliability cycle sampling for control of inventories. Management Accounting (October): 41-43.
Felix, W. L. Jr. 1975. Discussion of considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 65-67.
Felix, W. L. Jr. and R. A. Grimlund. 1977. A sampling model for audit tests of composite accounts. Journal of Accounting Research (Spring): 23-41.
Finley, D. R. 1985. Counterexamples to proposed dollar-unit sampling algorithm. Journal of Accounting Research (Spring): 402-404.
Finley, D. R. 1989. Decision theory analysis of audit discovery sampling. Contemporary Accounting Research 5(2): 692-719.
Fox, H. W. 1960. Sampling and statistics in accounting practice. N.A.A. Bulletin (December): 66.
Garstka, S. J. 1977. Models for computing upper error limits in dollar-unit sampling. Journal of Accounting Research (Autumn): 179-192.
Gaynor, E. W. 1956. Reliability of sampling plans in auditing. The Accounting Review (April): 253-257.
Gillett, P. R. and M. Peytcheva. 2011. Differential evaluation of audit evidence from fixed versus sequential sampling. Behavioral Research In Accounting 23(1): 65-85.
Glasserman, P. and J. Li. 2005. Importance sampling for portfolio credit risk. Management Science (November): 1643-1656.
Godfrey, J. and J. Neter. 1984. Bayesian bounds for monetary unit sampling in accounting and auditing. Journal of Accounting Research (Autumn): 497-525.
Grimlund, R. A. 1990. Combined monetary unit sampling from several independent populations: Sample size planning and sample evaluation with the moment method. Contemporary Accounting Research 6(2): 446-484.
Groomer, S. M. and U. S. Murthy. 2003. Monitoring high-volume on-line transaction processing systems using a continuous sampling approach. International Journal of Auditing (Spring) 7: 3-19.
Hall, T. W., A. W. Higson, B. J. Pierce, K. H. Price and C. J. Skousen. 2012. Haphazard sampling: Selection biases induced by control listing properties and the estimation consequences of these biases. Behavioral Research In Accounting 24(2):. 101-132.
Hall, T. W., J. E. Hunton and B. J. Pierce. 2000. The use of and selection biases associated with nonstatistical sampling in auditing. Behavioral Research In Accounting (12): 231-256.
Hall, T. W., J. E. Hunton and B. J. Pierce. 2002. Sampling practices of auditors in public accounting, industry, and government. Accounting Horizons (June): 125-136. (Retracted).
Hansen, D. R. and T. L. Shaftel. 1977. Sampling for integrated auditing objectives. The Accounting Review (January): 109-123.
Hansen, S. C. 1993. Strategic sampling, physical units sampling, and dollar units sampling. The Accounting Review (April): 323-345.
Heiland, R. E. and W. J. Richardson. 1955. Work-sampling for a small office staff. N.A.C.A. Bulletin (May): 1157-1167.
Herbert, L. 1946. Practical sampling for auditors. The Accounting Review (October): 386-390.
Higgins, H. N. and B. Nandram. 2009. Monetary unit sampling: Improving estimation of the total audit error. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 174-182.
Hiltner, A. A. 1983. Statistical sampling in auditing: A simulation. Issues in Accounting Education: 115-122.
Hirsch, W. Z. 1955. A sampling technique for prorating delivery costs. N.A.C.A. Bulletin (February): 805-812.
Hoogduin, L. A., T. W. Hall and J. J. Tsay. 2010. Modified Sieve sampling: A method for single- and multi-stage probability-proportional-to-size sampling. Auditing: A Journal of Practice & Theory 29(1): 125-148.
Hoogduin, L. A., T. W. Hall, J. J. Tsay and B. J. Bethane. 2015. Does systematic selection lead to unreliable risk assessments in monetary-unit sampling applications? Auditing: A Journal of Practice & Theory 34(4): 85-107.
Hubbard, T. D. and R. H. Strawser. 1972. A test of "A model for integrating sampling objectives in auditing". Journal of Accounting Research (Autumn): 404-406.
Hunton, J. E. 2001. Mitigating the common informational sampling bias inherent in small group discussion. Behavioral Research in Accounting (13): 171-194. (Retracted).
Ijiri, Y. and R. A. Leitch. 1980. Stein's paradox and audit sampling. Journal of Accounting Research (Spring): 91-108.
Ijiri, Y. and R. S. Kaplan. 1970. The four objectives of sampling in auditing: Representative, corrective, protective and preventive. Management Accounting (December): 42-44.
Ijiri, Y. and R. S. Kaplan. 1971. A model for integrating sampling objectives in auditing. Journal of Accounting Research (Spring): 73-87.
Ijiri, Y. and R. S. Kaplan. 1972. The auditor's sampling objectives: Four or two?: A reply. Journal of Accounting Research (Autumn): 413-416.
Ijiri, Y. and R. S. Kaplan. 1978. Sampling for integrated audit objectives - A reply. The Accounting Review (July): 773-774.
Journal of Accountancy. 2006. Amendment to Statement on Auditing Standards No. 39, Audit Sampling. Journal of Accountancy ( May): 153-155.
Kalleberg, A. L., P. V. Marsden, H. E. Aldrich and J. W. Cassell. 1990. Comparing organizational sampling frames. Administrative Science Quarterly 35(4): 658-688.
Kaplan, R. S. 1973. Statistical sampling in auditing with auxiliary information estimators. Journal of Accounting Research (Autumn): 238-258.
Kaplan, R. S. 1975. Sample size computations for dollar-unit sampling. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 126-133.
Kernan, J. B. and L. L. Schkade. 1972. A cross-cultural analysis of stimulus sampling. Administrative Science Quarterly 17(3): 351-358.
Kinney, W. R. Jr. 1972. The auditor's sampling objectives: Four or two? Journal of Accounting Research (Autumn): 407-412.
Kinney, W. R. Jr. 1975. A decision-theory approach to the sampling problem in auditing. Journal of Accounting Research (Spring): 117-132.
Kinney, W. R. Jr. 1979. Integrating audit tests: Regression analysis and partitioned dollar-unit sampling. Journal of Accounting Research (Autumn): 456-475.
Kinney, W. R. Jr. and C. S. Warren. 1979. The decision-theory approach to audit sampling: An extension and application to receivables confirmation. Journal of Accounting Research (Spring): 275-285.
Liao, M. 1975. Model sampling: A stochastic cost-volume-profit analysis. The Accounting Review (October): 780-790.
Lillestol, J. 1981. A note on computing upper error limits in dollar-unit sampling. Journal of Accounting Research (Spring): 263-267.
Loebbecke, J. K. and J. Neter. 1975. Considerations in choosing statistical sampling procedures in auditing. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 38-52.
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Mallery, G. 1969. Statistical sampling and auditing. Management Accounting (August): 51-53.
Mandel, B. J. 1963. A course in statistical sampling for accountants, auditors and financial managers. The Accounting Review (April): 400-406.
March, J. C. and J. G. March. 1978. Performance sampling in social matches. Administrative Science Quarterly 23(3): 434-453.
March, J. C. and J. G. March. 1981. Performance sampling and Weibull distributions. Administrative Science Quarterly 26(1): 90-92.
Matsumura, E. M. and K. Tsui. 1982. Stein-type Poisson estimators in audit sampling. Journal of Accounting Research (Spring): 162-170.
Matsumura, E. M., K. Tsui and W. Wong. 1990. An extended multinomial-Dirichlet model for error bounds for dollar-unit sampling. Contemporary Accounting Research 6(2): 485-500.
Maxim, L D., D. E. Cullen and F. X. Cook, Jr. 1976. Optimal acceptance sampling plans for auditing "batched" stop and go vs. conventional single-stage attributes plans. The Accounting Review (January): 97-109.
McCray, J. H. 1984. A quasi-Bayesian audit risk model for dollar unit sampling. The Accounting Review (January): 35-51.
McCray, J. H. 1984. A quasi-Bayesian audit risk model for dollar unit sampling: A reply. The Accounting Review (July): 526-527.
Menzefricke, U. 1983. On sampling plan selection with dollar-unit sampling. Journal of Accounting Research (Spring): 96-105.
Menzefricke, U. 1984. Using decision theory for planning audit sample size with dollar unit sampling. Journal of Accounting Research (Autumn): 570-587.
Menzefricke, U. and W. Smieliauskas. 1984. A simulation study of the performance of parametric dollar unit sampling statistical procedures. Journal of Accounting Research (Autumn): 588-604.
Menzefricke, U. and W. Smieliauskas. 1987. A comparison of the stratified difference estimator with some monetary-unit sampling estimators. Contemporary Accounting Research 4(1): 240-251.
Monteverde, R. J. 1955. Some notes of reservation on the use of sampling tables in auditing. The Accounting Review (October): 582-591.
Murph, A. F. 1960. Problem solving through mathematical and statistical techniques - Correlation and sampling. N.A.A. Bulletin -1960 Conference Proceedings III (September): 15-21.
Neter, J. 1952. Sampling tables: An important statistical tool for auditors. The Accounting Review (October): 475-483.
Neter, J. 1956. Applicability of statistical sampling techniques to the confirmation of accounts receivable. The Accounting Review (January): 82-94.
Neter, J., R. A. Leitch and S. E. Fienberg. 1978. Dollar unit sampling: Multinomial bounds for total overstatement and understatement errors. The Accounting Review (January): 77-93.
NIA. 1982. Reference Guide to Statistical Sampling. National Institute of Accountants.
Nichols, D. R. and R. C. Baker. 1977. Testing the consistency of auditors' prior distributions and sampling results. Abacus 13(2): 91-105.
Nigrini, M. J. 2017. Audit sampling using Benford's Law: A review of the literature with some new perspectives. Journal of Emerging Technologies in Accounting 14(2): 29-46.
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Philippatos, G. C. and N. Gressis. 1973. Information through sampling from a binomial distribution. Decision Sciences 4(2): 173-183.
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Ransbotham, S. 2017. The subtle sources of sampling bias hiding in your data. MIT Sloan Management Review (Fall): 20-22.
Reneau, J. H. 1978. CAV bounds in dollar unit sampling: Some simulation results. The Accounting Review (July): 669-680.
Restall, L. J. and P. Czajkowski. 1969. Computation of LIFO index: A statistical sampling approach. Management Accounting (September): 43-48.
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Roberts, D. M. 1975. Discussion of the real risks in audit sampling. Journal of Accounting Research (Studies on Statistical Methodology in Auditing): 92-94.
Roberts, D. M. 1986. Stratified sampling using a stochastic model. Journal of Accounting Research (Spring): 111-126.
Robertson, J. C. and R. Rouse. 1994. Substantive audit sampling - The challenge of achieving efficiency along with effectiveness. Accounting Horizons (March): 35-44.
Rohrbach, K. J. 1986. Monetary unit acceptance sampling. Journal of Accounting Research (Spring): 127-150.
Rowles, B. M. 1954. Application of statistical sampling techniques to LIFO inventory valuation. The Accounting Review (April): 244-250.
Rudell, A. L. 1957. Sampling doubles inventory count accuracy, halves cost. N.A.A. Bulletin (October): 5-12.
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Sauls, E. H. 1970. An experiment on nonsampling errors. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 157-171.
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Smieliauskas, W. 1986. A note on a comparison of Bayesian with non-Bayesian dollar-unit sampling bounds for overstatement errors of accounting populations. The Accounting Review (January): 118-128.
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Yoon, K. and T. Pearce. 2021. Can substantive analytical procedures with data and data analytics replace sampling as tests of details? Journal of Emerging Technologies in Accounting 18(2): 185-199.
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