The Accounting Review Vol. 60 No. 3 1985
Characteristics of Dollar-Unit Taints and Error Rates in Accounts Receivable and Inventory
Abstract
[This note extends the analysis of line-item error taints and error rates originally presented in Johnson, Leitch and Neter [1981] by first considering the distribution of dollar-unit taints, the relevant distribution when simple random sampling is applied to monetary units. Next, empirical evidence on the relation between the taint amount and book amount is presented. Finally, empirical findings on the magnitudes of dollar-unit error rates are provided.]
- Volume
- 60
- Issue
- 3
- Pages
- 488-499
- Sources
- bibtex:phds-export.bib