Concepedia

Monetary Unit Sampling

Monetary Unit Sampling is a statistical audit sampling method in which individual monetary units in a population are selected as sampling units, with each unit having an equal probability of selection, thereby stratifying the population by value and ensuring larger-value items have a higher probability of inclusion.

9

Publications

217

Citations

10

Authors

7

Institutions

Publications per year

2017–2026

1

Variants

Dollar-unit SamplingProbability-proportional-to-size Sampling

Parents

Publications

9

The collector's problem with group drawings

Wolfgang Stadje · Advances in Applied Probability · 1990 · 78 citations

, , +16

Bayesian Bounds for Monetary Unit Sampling in Accounting and Auditing

James T. Godfrey, John Neter · Journal of Accounting Research · 1984 · 28 citations

, , +13

Sample Size Computations for Dollar-Unit Sampling

Robert S. Kaplan · Journal of Accounting Research · 1975 · 23 citations

, , +17

Robust Bayesian Bounds for Monetary-Unit Sampling in Auditing

John Neter, James T. Godfrey · Journal of the Royal Statistical Society Series C (Applied Statistics) · 1985 · 22 citations

, , +17

CSR Expenditure and Company Performance: Charity or Signal? Evidence from Indonesia

Erna Widiastuty, Noorlailie Soewarno · Quality Innovation Prosperity · 2019 · 16 citations · Full text

, , +16

1–5 of 9

Authors

10

  1. JT
    James T. Godfrey

    University of Georgia, United States

    3 publications · 61 citations

    3

    h-index

  2. JN
    John Neter

    University of Minnesota, United States

    3 publications · 61 citations

    3

    h-index

  3. WS
    Wolfgang Stadje

    Osnabrück University, Germany

    2 publications · 93 citations

    2

    h-index

  4. HN
    Huong N. Higgins

    Worcester Polytechnic Institute, United States

    1 publications · 12 citations

    1

    h-index

  5. EW
    Erna Widiastuty

    Airlangga University, Indonesia

    1 publications · 16 citations

    1

    h-index

1–5 of 10

Institutions

7

  1. Osnabrück University

    Osnabrück, Germany

    2 h-index

    2 publications

    93 citations

  2. George Mason University

    Fairfax, United States

    1 h-index

    1 publications

    11 citations

  3. Rutgers, The State University of New Jersey

    New Brunswick, United States

    1 h-index

    1 publications

    12 citations

  4. University of Georgia

    Athens, United States

    1 h-index

    1 publications

    11 citations

  5. Emory University

    Atlanta, United States

    1 h-index

    1 publications

    11 citations

  6. Airlangga University

    Surabaya, Indonesia

    1 h-index

    2 publications

    32 citations

  7. Worcester Polytechnic Institute

    Worcester, United States

    1 h-index

    2 publications

    24 citations

1–7 of 7

Venues

  1. Journal of Accounting Research

    JAR · 2 publications · 51 citations

    2

    h-index

  2. Advances in Applied Probability

    AAP · 2 publications · 93 citations

    2

    h-index

  3. Advances in Accounting

    1 publications · 12 citations

    1

    h-index

  4. 1

    h-index

  5. Quality Innovation Prosperity

    1 publications · 16 citations

    1

    h-index

1–5