RATIO ESTIMATION IN ACCOUNTING POPULATIONS WITH PROBABILITIES OF SAMPLE SELECTION PROPORTIONAL TO SIZE OF BOOK VALUES

Sj Garstka and Pa Ohlson

Journal of Accounting Research, 1979, vol. 17, issue 1, 23-59

Keywords: Auditing; Sampling; Substantive test; Unbiased ratio estimator (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 1979
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.jstor.org/stable/pdf/2490305.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:17:y:1979:i:1:p:23-59

Ordering information: This journal article can be ordered from
http://www.blackwell ... bs.asp?ref=0021-8456

DOI: 10.2307/2490305

Access Statistics for this article

Journal of Accounting Research is currently edited by Philip G. Berger, Luzi Hail, Christian Leuz, Haresh Sapra, Douglas J. Skinner, Rodrigo Verdi and Regina Wittenberg Moerman

More articles in Journal of Accounting Research from Wiley Blackwell
Bibliographic data for series maintained by Wiley Content Delivery ().