The Accounting Review Vol. 60 No. 3 1985

Characteristics of Dollar-Unit Taints and Error Rates in Accounts Receivable and Inventory.

John Neter¹; Johnny R. Johnson²; Robert A. Leitch³

¹ Professor of Management Science and Statistics, University of Georgia. 1 · ² Associate Professor of Accounting, University of Georgia 2 · ³ Hugh Culverhouse Professor and Director, School of Accountancy, University of Alabama. 3

Abstract

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.

DOI

10.2308/tar-4506749

Volume

60

Issue

3

Pages

488-499

Language

en

Sources

openalex crossref

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