Concepedia

Audit Sampling Methodology

Audit Sampling Methodology is a systematic approach within internal environmental auditing that specifies the criteria and procedures for selecting representative subsets of data or processes to evaluate compliance, risk, or performance, distinguishing it from broader audit techniques by its focus on statistical or non-statistical sampling strategies tailored to environmental indicators and regulatory contexts.

45

Publications

963

Citations

86

Authors

45

Institutions

Publications per year

2017–2026

12

Parents

Publications

45

From common sense to expertise: Reflections on the prehistory of audit sampling

Michael Power · Accounting Organizations and Society · 1992 · 88 citations

, , +7

Audit Sampling Research: A Synthesis and Implications for Future Research

Randal J. Elder, Abraham D. Akresh, Steven M. Glover et al. · Auditing A Journal of Practice & Theory · 2013 · 52 citations

, , +17

Incorporating the AUDIT into a general population telephone survey: a methodological experiment

Frank Ivis, Edward M. Adlaf, Jürgen Rehm · Drug and Alcohol Dependence · 2000 · 49 citations

, , +12

Behind the Numbers: Insights into Large Audit Firm Sampling Policies

Brant E. Christensen, Randal J. Elder, Steven M. Glover · Accounting Horizons · 2014 · 48 citations

, , +16

Field Data on Accounting Error Rates and Audit Sampling

Michael T. Durney, Randal J. Elder, Steven M. Glover · Auditing A Journal of Practice & Theory · 2013 · 31 citations

, , +14

1–5 of 45

Authors

86

  1. JN
    John Neter

    University of Minnesota, United States

    4 publications · 76 citations

    4

    h-index

  2. RJ
    Randal J. Elder

    Syracuse University, United States

    4 publications · 162 citations

    4

    h-index

  3. SM
    Steven M. Glover

    Brigham Young University, United States

    3 publications · 131 citations

    3

    h-index

  4. RA
    Richard A. Grimlund

    University of Iowa, United States

    2 publications · 48 citations

    2

    h-index

  5. JK
    James K. Loebbecke

    University of Georgia, United States

    2 publications · 45 citations

    2

    h-index

1–5 of 86

Institutions

45

  1. University of Georgia

    Athens, United States

    2 h-index

    2 publications

    41 citations

  2. Brigham Young University

    Provo, United States

    2 h-index

    6 publications

    237 citations

  3. Centre for Addiction and Mental Health

    Toronto, Canada

    2 h-index

    4 publications

    163 citations

  4. Bentley University

    Waltham, United States

    1 h-index

    1 publications

    29 citations

  5. Bowling Green State University

    Bowling Green, United States

    1 h-index

    1 publications

    18 citations

  6. Whitman College

    Walla Walla, United States

    1 h-index

    1 publications

    31 citations

  7. University of Chicago

    Chicago, United States

    1 h-index

    3 publications

    33 citations

  8. Politeknik Negeri Semarang

    Semarang, Indonesia

    1 h-index

    1 publications

    13 citations

1–8 of 45

Venues

  1. Journal of Accounting Research

    JAR · 7 publications · 127 citations

    7

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 3 publications · 114 citations

    3

    h-index

  3. 3

    h-index

  4. Drug and Alcohol Dependence

    2 publications · 65 citations

    2

    h-index

  5. 2

    h-index

1–5