Discovery Sampling is a statistical sampling method within the field of audit sampling that belongs to the category of attribute sampling techniques, distinguished by its specific application in detecting the presence of at least one instance of a rare or critical deviation or fraud in a population when the expected occurrence rate is near zero.
10
Publications
451
Citations
18
Authors
9
Institutions
Publications per year
2017–2026
2
Parents
Publications
10
Simple Sampling Techniques for Discovery Science
Osamu Watanabe · 2000 · 36 citations
A Stochastic Model for Auditing
Robert S. Kaplan · Journal of Accounting Research · 1973 · 28 citations
1–5 of 10
Authors
18
- PC
2
h-index
- VN
2
h-index
- AO
1
h-index
- AB
1
h-index
- MR
1
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1–5 of 18
Institutions
9
AT&T (United States)
Bedminster, United States
2 h-index
2 publications
35 citations
University of Calgary
Calgary, Canada
2 h-index
2 publications
35 citations
Villanova University
Radnor, United States
1 h-index
1 publications
247 citations
University of South Florida St. Petersburg
St. Petersburg, United States
1 h-index
1 publications
247 citations
Alcatel Lucent (Germany)
Stuttgart, Germany
1 h-index
1 publications
25 citations
Florida Gulf Coast University
Fort Myers, United States
1 h-index
1 publications
247 citations
Islamic Azad University of Zanjan
Zanjān, Iran
1 h-index
1 publications
12 citations
Simon Fraser University
Burnaby, Canada
1 h-index
1 publications
24 citations
1–8 of 9
Venues
- Technometrics
2 publications · 35 citations
2
h-index
- Expert Systems with Applications
1 publications · 35 citations
1
h-index
- Managerial Auditing Journal
MAJ · 1 publications · 247 citations
1
h-index
- SSRN Electronic Journal
Repository · 1 publications · 12 citations
1
h-index
- Journal of the Royal Statistical Society Series D (The Statistician)
1 publications · 20 citations
1
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1–5