Geometric stratification of accounting data | Zendy

PATRICA GUNNING | Zendy; Jane M. Horgan | Zendy; William E. Yancey | Zendy

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Geometric stratification of accounting data

Author(s) -

PATRICA GUNNING,

Jane M. Horgan,

William E. Yancey

Publication year - 2004

Publication title -

contaduría y administración

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.236

H-Index - 12

eISSN - 2448-8410

pISSN - 0186-1042

DOI - 10.22201/fca.24488410e.2004.467

Subject(s) - audit , irish , econometrics , population , accounting , stratification (seeds) , statistics , mathematics , economics , demography , sociology , biology , seed dormancy , linguistics , philosophy , botany , germination , dormancy

WE SUGGEST A NEW PROCEDURE FOR DEFINING THE BOUNDARIES OF THE STRATA IN HIGHLY SKEWED POPULATIONS, USUAL IN AUDITING, WHICH IS MUCH EASIER TO USE THAN THE COMMONLY USED CUMULATIVE ROOT FREQUENCY METHOD OF DALENIUS AND HODGES (1957, 1959). WE IMPLEMENT IT ON TWO AUDIT POPULATIONS, ONE A POPULATION OF DEBTORS IN AN IRISH FIRM, AND THE OTHER A POPULATION OF SALES AND USE TAX LIABILITIES IN THE US. OUR RESULTS SHOW THAT THE NEW METHOD COMPARES FAVOURABLY WITH THE CUMULATIVE ROOT FREQUENCY METHOD IN TERMS OF THE ACCURACY OF THE ESTIMATES.

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