{"id":"https://openalex.org/W2147492132","doi":"https://doi.org/10.2308/ajpt-50394","title":"Audit Sampling Research: A Synthesis and Implications for Future Research","display_name":"Audit Sampling Research: A Synthesis and Implications for Future Research","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W2147492132","doi":"https://doi.org/10.2308/ajpt-50394","mag":"2147492132"},"language":"en","primary_location":{"id":"doi:10.2308/ajpt-50394","doi":"https://doi.org/10.2308/ajpt-50394","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-50394","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice &amp; Theory","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5064772971","display_name":"Randal J. Elder","orcid":"https://orcid.org/0000-0003-1727-991X","observed_orcids":["https://orcid.org/0000-0003-1727-991X"]},"institutions":[{"id":"https://openalex.org/I100005738","display_name":"Brigham Young University","ror":"https://ror.org/047rhhm47","country_code":"US","type":"education","lineage":["https://openalex.org/I100005738"]},{"id":"https://openalex.org/I63772739","display_name":"Florida Atlantic University","ror":"https://ror.org/05p8w6387","country_code":"US","type":"education","lineage":["https://openalex.org/I63772739"]},{"id":"https://openalex.org/I70983195","display_name":"Syracuse University","ror":"https://ror.org/025r5qe02","country_code":"US","type":"education","lineage":["https://openalex.org/I70983195"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Randal J. Elder","raw_affiliation_strings":["Randal J. Elder is a Professor at Syracuse University, Abraham D. Akresh is a Certified Public Accountant and Certified Government Financial Manager, Steven M. Glover is a Professor at Brigham Young University, Julia L. Higgs is an Associate Professor at Florida Atlantic University, and Jonathan Liljegren is a Manager at Freddie Mac"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Randal J. Elder is a Professor at Syracuse University, Abraham D. Akresh is a Certified Public Accountant and Certified Government Financial Manager, Steven M. Glover is a Professor at Brigham Young University, Julia L. Higgs is an Associate Professor at Florida Atlantic University, and Jonathan Liljegren is a Manager at Freddie Mac","institution_ids":["https://openalex.org/I100005738","https://openalex.org/I63772739","https://openalex.org/I70983195"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5052270927","display_name":"Abraham D. Akresh","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I100005738","display_name":"Brigham Young University","ror":"https://ror.org/047rhhm47","country_code":"US","type":"education","lineage":["https://openalex.org/I100005738"]},{"id":"https://openalex.org/I63772739","display_name":"Florida Atlantic University","ror":"https://ror.org/05p8w6387","country_code":"US","type":"education","lineage":["https://openalex.org/I63772739"]},{"id":"https://openalex.org/I70983195","display_name":"Syracuse University","ror":"https://ror.org/025r5qe02","country_code":"US","type":"education","lineage":["https://openalex.org/I70983195"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Abraham D. Akresh","raw_affiliation_strings":["Randal J. Elder is a Professor at Syracuse University, Abraham D. Akresh is a Certified Public Accountant and Certified Government Financial Manager, Steven M. Glover is a Professor at Brigham Young University, Julia L. Higgs is an Associate Professor at Florida Atlantic University, and Jonathan Liljegren is a Manager at Freddie Mac"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Randal J. Elder is a Professor at Syracuse University, Abraham D. Akresh is a Certified Public Accountant and Certified Government Financial Manager, Steven M. Glover is a Professor at Brigham Young University, Julia L. Higgs is an Associate Professor at Florida Atlantic University, and Jonathan Liljegren is a Manager at Freddie Mac","institution_ids":["https://openalex.org/I100005738","https://openalex.org/I63772739","https://openalex.org/I70983195"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5019791993","display_name":"Steven M. Glover","orcid":"https://orcid.org/0000-0002-1095-2502","observed_orcids":["https://orcid.org/0000-0002-1095-2502"]},"institutions":[{"id":"https://openalex.org/I100005738","display_name":"Brigham Young University","ror":"https://ror.org/047rhhm47","country_code":"US","type":"education","lineage":["https://openalex.org/I100005738"]},{"id":"https://openalex.org/I63772739","display_name":"Florida Atlantic University","ror":"https://ror.org/05p8w6387","country_code":"US","type":"education","lineage":["https://openalex.org/I63772739"]},{"id":"https://openalex.org/I70983195","display_name":"Syracuse University","ror":"https://ror.org/025r5qe02","country_code":"US","type":"education","lineage":["https://openalex.org/I70983195"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Steven M. Glover","raw_affiliation_strings":["Randal J. Elder is a Professor at Syracuse University, Abraham D. Akresh is a Certified Public Accountant and Certified Government Financial Manager, Steven M. Glover is a Professor at Brigham Young University, Julia L. Higgs is an Associate Professor at Florida Atlantic University, and Jonathan Liljegren is a Manager at Freddie Mac"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Randal J. Elder is a Professor at Syracuse University, Abraham D. Akresh is a Certified Public Accountant and Certified Government Financial Manager, Steven M. Glover is a Professor at Brigham Young University, Julia L. Higgs is an Associate Professor at Florida Atlantic University, and Jonathan Liljegren is a Manager at Freddie Mac","institution_ids":["https://openalex.org/I100005738","https://openalex.org/I63772739","https://openalex.org/I70983195"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5035312122","display_name":"Julia L. Higgs","orcid":"https://orcid.org/0000-0003-2698-5904","observed_orcids":["https://orcid.org/0000-0003-2698-5904"]},"institutions":[{"id":"https://openalex.org/I100005738","display_name":"Brigham Young University","ror":"https://ror.org/047rhhm47","country_code":"US","type":"education","lineage":["https://openalex.org/I100005738"]},{"id":"https://openalex.org/I63772739","display_name":"Florida Atlantic University","ror":"https://ror.org/05p8w6387","country_code":"US","type":"education","lineage":["https://openalex.org/I63772739"]},{"id":"https://openalex.org/I70983195","display_name":"Syracuse University","ror":"https://ror.org/025r5qe02","country_code":"US","type":"education","lineage":["https://openalex.org/I70983195"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Julia L. Higgs","raw_affiliation_strings":["Randal J. Elder is a Professor at Syracuse University, Abraham D. Akresh is a Certified Public Accountant and Certified Government Financial Manager, Steven M. Glover is a Professor at Brigham Young University, Julia L. Higgs is an Associate Professor at Florida Atlantic University, and Jonathan Liljegren is a Manager at Freddie Mac"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Randal J. Elder is a Professor at Syracuse University, Abraham D. Akresh is a Certified Public Accountant and Certified Government Financial Manager, Steven M. Glover is a Professor at Brigham Young University, Julia L. Higgs is an Associate Professor at Florida Atlantic University, and Jonathan Liljegren is a Manager at Freddie Mac","institution_ids":["https://openalex.org/I100005738","https://openalex.org/I63772739","https://openalex.org/I70983195"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5020091359","display_name":"Jonathan Liljegren","orcid":"https://orcid.org/0009-0000-3874-488X","observed_orcids":["https://orcid.org/0009-0000-3874-488X"]},"institutions":[{"id":"https://openalex.org/I100005738","display_name":"Brigham Young University","ror":"https://ror.org/047rhhm47","country_code":"US","type":"education","lineage":["https://openalex.org/I100005738"]},{"id":"https://openalex.org/I63772739","display_name":"Florida Atlantic University","ror":"https://ror.org/05p8w6387","country_code":"US","type":"education","lineage":["https://openalex.org/I63772739"]},{"id":"https://openalex.org/I70983195","display_name":"Syracuse University","ror":"https://ror.org/025r5qe02","country_code":"US","type":"education","lineage":["https://openalex.org/I70983195"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jonathan Liljegren","raw_affiliation_strings":["Randal J. Elder is a Professor at Syracuse University, Abraham D. Akresh is a Certified Public Accountant and Certified Government Financial Manager, Steven M. Glover is a Professor at Brigham Young University, Julia L. Higgs is an Associate Professor at Florida Atlantic University, and Jonathan Liljegren is a Manager at Freddie Mac"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Randal J. Elder is a Professor at Syracuse University, Abraham D. Akresh is a Certified Public Accountant and Certified Government Financial Manager, Steven M. Glover is a Professor at Brigham Young University, Julia L. Higgs is an Associate Professor at Florida Atlantic University, and Jonathan Liljegren is a Manager at Freddie Mac","institution_ids":["https://openalex.org/I100005738","https://openalex.org/I63772739","https://openalex.org/I70983195"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.7604,"has_fulltext":false,"cited_by_count":51,"citation_normalized_percentile":{"value":0.9697061,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"32","issue":"Supplement 1","first_page":"99","last_page":"129"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13030","display_name":"Survey Sampling and Estimation Techniques","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-sampling","display_name":"audit sampling","score":0.9990000128746033},{"id":"https://openalex.org/keywords/attribute-sampling","display_name":"attribute sampling","score":0.9100000262260437},{"id":"https://openalex.org/keywords/monetary-unit-sampling","display_name":"monetary unit sampling","score":0.9819999933242798},{"id":"https://openalex.org/keywords/sample-size-calculation","display_name":"sample size determination","score":0.9559999704360962},{"id":"https://openalex.org/keywords/audit-judgment","display_name":"auditor judgment","score":0.609000027179718},{"id":"https://openalex.org/keywords/risk-assessment","display_name":"risk assessment","score":0.6520000100135803},{"id":"https://openalex.org/keywords/sarbanes-oxley-act","display_name":"Sarbanes-Oxley Act","score":0.8399999737739563},{"id":"https://openalex.org/keywords/decision-bias","display_name":"decision bias","score":0.5320000052452087}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8358587026596069},{"id":"https://openalex.org/C140779682","wikidata":"https://www.wikidata.org/wiki/Q210868","display_name":"Sampling (signal processing)","level":3,"score":0.7646232843399048},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.7368130087852478},{"id":"https://openalex.org/C129848803","wikidata":"https://www.wikidata.org/wiki/Q2564360","display_name":"Sample size determination","level":2,"score":0.5304281711578369},{"id":"https://openalex.org/C65499552","wikidata":"https://www.wikidata.org/wiki/Q5421061","display_name":"Experience sampling method","level":2,"score":0.4727143943309784},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3837755024433136},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3459964394569397},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.30739864706993103},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.22745996713638306},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.22280895709991455},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09337553381919861},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.059344351291656494},{"id":"https://openalex.org/C31972630","wikidata":"https://www.wikidata.org/wiki/Q844240","display_name":"Computer vision","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C106131492","wikidata":"https://www.wikidata.org/wiki/Q3072260","display_name":"Filter (signal processing)","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/ajpt-50394","doi":"https://doi.org/10.2308/ajpt-50394","is_oa":false,"landing_page_url":"https://doi.org/10.2308/ajpt-50394","pdf_url":null,"source":{"id":"https://openalex.org/S75845752","display_name":"Auditing A Journal of Practice & Theory","issn_l":"0278-0380","issn":["0278-0380","1558-7991"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-2","jufo-2","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AUDITING: A Journal of Practice &amp; Theory","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":42,"referenced_works":["https://openalex.org/W13080077","https://openalex.org/W21511460","https://openalex.org/W174892395","https://openalex.org/W388530081","https://openalex.org/W648342746","https://openalex.org/W1527423148","https://openalex.org/W1570075847","https://openalex.org/W1582692778","https://openalex.org/W1926432379","https://openalex.org/W1966645159","https://openalex.org/W1969119683","https://openalex.org/W1972418591","https://openalex.org/W1973475000","https://openalex.org/W1977956942","https://openalex.org/W1990006857","https://openalex.org/W1991061139","https://openalex.org/W1994088532","https://openalex.org/W2013958419","https://openalex.org/W2027182150","https://openalex.org/W2034009041","https://openalex.org/W2046641398","https://openalex.org/W2050263326","https://openalex.org/W2065385521","https://openalex.org/W2076410031","https://openalex.org/W2091807628","https://openalex.org/W2110997644","https://openalex.org/W2120657458","https://openalex.org/W2135236983","https://openalex.org/W2168041927","https://openalex.org/W2176800337","https://openalex.org/W2177641068","https://openalex.org/W2316713507","https://openalex.org/W2316924053","https://openalex.org/W2323053652","https://openalex.org/W2329820131","https://openalex.org/W2330873777","https://openalex.org/W2401276421","https://openalex.org/W2962667207","https://openalex.org/W3126000554","https://openalex.org/W3126006509","https://openalex.org/W4235328403","https://openalex.org/W4285719527"],"related_works":["https://openalex.org/W7164663367","https://openalex.org/W1987490492","https://openalex.org/W2315302161","https://openalex.org/W6963123712","https://openalex.org/W7131128408","https://openalex.org/W4393113348","https://openalex.org/W1570075847","https://openalex.org/W2930040174","https://openalex.org/W1984855534","https://openalex.org/W2322252026"],"abstract_inverted_index":{"SUMMARY":[0],"While":[1],"research":[2,11,25,105,140,174],"has":[3],"influenced":[4,87],"auditing":[5],"standards":[6],"for":[7,35],"audit":[8,20,115],"sampling,":[9],"academic":[10],"provides":[12],"limited":[13],"insights":[14],"into":[15],"the":[16,79,132,194,202],"current":[17,142],"use":[18,58],"of":[19,47,71,82,104,134,138,178],"sampling.":[21],"We":[22],"synthesize":[23],"relevant":[24],"based":[26],"on":[27],"a":[28,102],"sampling":[29,43,48,116,188],"decision":[30,166],"framework":[31],"and":[32,69,97,99,125,162],"suggest":[33],"areas":[34],"additional":[36],"research.":[37],"Important":[38],"judgments":[39,84],"include":[40],"determining":[41],"if":[42],"applies,":[44],"what":[45],"type":[46],"to":[49,57,65,130,158,165],"apply":[50],"(e.g.,":[51],"attribute":[52],"or":[53,60],"monetary":[54],"sampling),":[55],"whether":[56],"statistical":[59],"nonstatistical":[61,170],"techniques,":[62],"appropriate":[63],"inputs":[64],"determine":[66],"sample":[67,160,179],"size,":[68],"evaluation":[70],"results,":[72],"particularly":[73],"when":[74,168],"errors":[75,180],"are":[76,101,163],"observed":[77],"in":[78,108,128,181,193],"sample.":[80],"Several":[81],"these":[83,111],"may":[85,122,190],"be":[86,191],"by":[88],"environmental":[89,112],"factors,":[90],"such":[91],"as":[92,146,148],"regulation,":[93],"litigation,":[94],"competition,":[95],"culture,":[96],"technology,":[98],"there":[100],"number":[103],"opportunities":[106],"available":[107],"exploring":[109],"how":[110],"factors":[113],"influence":[114],"decisions.":[117],"Research":[118,152],"indicates":[119,154],"that":[120,186],"auditors":[121,155],"underestimate":[123],"risks":[124],"required":[126],"assurance":[127],"order":[129],"reduce":[131],"extent":[133],"testing,":[135],"although":[136],"some":[137,187],"this":[139],"predates":[141],"risk":[143],"assessment":[144],"standards,":[145],"well":[147],"recent":[149,173],"regulatory":[150],"changes.":[151],"also":[153],"sometimes":[156],"fail":[157],"project":[159],"errors,":[161],"prone":[164],"biases":[167],"evaluating":[169],"samples.":[171],"More":[172],"finds":[175],"low":[176],"rates":[177],"many":[182],"sampled":[183],"populations,":[184],"indicating":[185],"concerns":[189],"mitigated":[192],"post-Sarbanes-Oxley":[195],"(SOX)":[196],"environment.":[197],"Data":[198],"Availability:":[199],"Please":[200],"contact":[201],"authors.":[203]},"counts_by_year":[{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":10},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":7},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
