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The importance of sample selection: An instructional resource using U.S. presidential elections

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  • Dickins, Denise
  • Fallatah, Yaser
  • Higgs, Julia

Abstract

The purpose of this instructional resource is to use a non-auditing situation, predicting the election of the President of the United States, to help students understand the importance of sample selection in drawing inferences about a population. Of particular focus are the importance of understanding the characteristics of the population, using the appropriate sampling unit, the risks of drawing incorrect inferences about a population, and the power and limitations of sampling. These sampling-selection concepts are also applied to a routine auditing task: the confirmation of accounts receivable.

Suggested Citation

  • Dickins, Denise & Fallatah, Yaser & Higgs, Julia, 2013. "The importance of sample selection: An instructional resource using U.S. presidential elections," Journal of Accounting Education, Elsevier, vol. 31(1), pages 68-83.
    • Handle: RePEc:eee:joaced:v:31:y:2013:i:1:p:68-83
    DOI: 10.1016/j.jaccedu.2013.01.001
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    References listed on IDEAS

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    1. Stefanie Tate & Barbara Murray Grein, 2009. "That's the Way the Cookie Crumbles: An Attribute Sampling Application," Accounting Education, Taylor & Francis Journals, vol. 18(2), pages 159-181.
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    Cited by:

    1. Edmonds, Mark & Miller, Tad & Savage, Arline, 2019. "Accounts receivable: An audit simulation," Journal of Accounting Education, Elsevier, vol. 47(C), pages 75-92.

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