What question did this study set out to answer?

The research aims to evaluate the prevalence of nonstatistical sampling methods used by auditors and explore selection biases associated with haphazard selection.

June 15, 2026Behavioral Research in Accounting

The Use of and Selection Biases Associated with Nonstatistical Sampling in Auditing.

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Authors

THThomas W. HallThe University of Texas at Arlington JHJames E. HuntonBentley University BPBethane Jo PierceThe University of Texas at Arlington

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Implication

Study investigates nonstatistical sampling in auditing, revealing significant selection biases in haphazard techniques.

Key Points

The research aims to evaluate the prevalence of nonstatistical sampling methods used by auditors and explore selection biases associated with haphazard selection.
Conducted a survey of practicing auditors regarding nonstatistical sampling usage, reporting 85% application.
Tested auditing samples using a laboratory experiment focused on haphazard selection to identify selection biases.
Identified that haphazard selection led to biases favoring larger, brighter, and conveniently located population elements.
Found selection likelihoods for some elements were up to eight times greater than for others.

Cite This Study

Hall et al. (2000) studied this question.

synapsesocial.com/papers/6a2f97c8a1cfeec490828db7 https://doi.org/10.2308/bria-3034441

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The Use of and Selection Biases Associated with Nonstatistical Sampling in Auditing.

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Cite This Study

The Use of and Selection Biases Associated with Nonstatistical Sampling in Auditing.

Discussion

Member takes

Implication

Key Points

Cite This Study

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