Open AccessStatistical and Non-Statistical Samples: Some Empirical Evidence
Author(s) -
James G. Swearingen,
Don R. Hansen
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v6i4.6276
Subject(s) - sampling (signal processing) , econometrics , audit , statistical evidence , simple random sample , statistical analysis , statistics , computer science , accounting , economics , mathematics , sociology , telecommunications , null hypothesis , detector , population , demography
There has been a great deal of discussion of the costs and benefits available from statistical sampling but little discussion as to why auditors continue to use nonstatistical sampling. This study presents a simple theoretical model that offers two possible reasons for the continued use of nonstatistical sampling in spite of the strong advocacy that statistical sampling has received over the past several decades.