The importance of sample selection: An instructional resource using U.S. presidential elections

Denise Dickins, Yaser Fallatah and Julia Higgs

Journal of Accounting Education, 2013, vol. 31, issue 1, 68-83

Abstract: The purpose of this instructional resource is to use a non-auditing situation, predicting the election of the President of the United States, to help students understand the importance of sample selection in drawing inferences about a population. Of particular focus are the importance of understanding the characteristics of the population, using the appropriate sampling unit, the risks of drawing incorrect inferences about a population, and the power and limitations of sampling. These sampling-selection concepts are also applied to a routine auditing task: the confirmation of accounts receivable.

Keywords: Audit sampling; Sample selection; U.S. Presidential elections; Electoral College; Instructional resource (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:31:y:2013:i:1:p:68-83

DOI: 10.1016/j.jaccedu.2013.01.001

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