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Power Characteristics Of Test Statistics In The Auditing Environment - An Empirical-Study

Author

Listed:
  • DUKE, GL
  • NETER, J
  • LEITCH, RA

Abstract

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Suggested Citation

  • Duke, Gl & Neter, J & Leitch, Ra, 1982. "Power Characteristics Of Test Statistics In The Auditing Environment - An Empirical-Study," Journal of Accounting Research, Wiley Blackwell, vol. 20(1), pages 42-67.
    • Handle: RePEc:bla:joares:v:20:y:1982:i:1:p:42-67
    DOI: http://hdl.handle.net/10.2307/2490762
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    Citations

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    Cited by:

    1. Lowell Dworin & Richard A. Grimlund, 1989. "A comprehensive hypothesis testing approach to dollar unit sampling," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 674-691, March.
    2. Douglas G. Bonett & Ronald C. Clute, 1990. "Audit sampling with nonsampling errors of the first type," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 432-445, March.
    3. J. Christopher Westland, 2017. "An empirical investigation of analytical procedures using mixture distributions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 24(4), pages 111-124, October.
    4. Wally Smieliauskas, 1986. "Control of sampling risks in auditing," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 102-124, September.
    5. Ulrich Menzefricke & Wally Smieliauskas, 1987. "A comparison of the stratified difference estimator with some monetary†unit sampling estimators," Contemporary Accounting Research, John Wiley & Sons, vol. 4(1), pages 240-251, September.

    More about this item

    Keywords

    Auditing; Sampling; Substantive test; Error characteristics;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • C83 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Survey Methods; Sampling Methods

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