In 1981, the Auditing Section of the American Accounting Association selected Kenneth W. Stringer to become the first recipient of the Distinguished Service in Auditing Award. Stringer was a pioneer in the auditing research efforts of Haskins and Sells for nearly 25 years. One of Stringer's many contributions was the development of a statistical sampling plan which was adopted by Haskins & Sells in 1962. The plan developed by Stringer is referred to in the literature as Probability-Proportional-to-Size sampling. This study provides insight into facets of Stringer's research efforts which include his evaluation of prior sampling plans, a behavioral laboratory experiment, the interdisciplinary process through which the plan was constructed, and the influence of Oscar Gellein, whom Stringer viewed as his mentor during his early career.
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1 June 1994
Research Article|
June 01 1994
INITIAL EFFORTS OF KENNETH W. STRINGER TO DEVELOP A STATISTICAL SAMPLING PLAN*
James J. Tucker, III
James J. Tucker, III
WIDENER UNIVERSITY
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* The author is grateful to Gary John Previts for his efforts in the initiation of the study. The author also thanks William R. Kinney, Jr. for his helpful comments regarding the topical organization of the research. Lastly, the author is grateful to E. Judson Trueblood for his helpful comments and editorial assistance on earlier versions of this paper.
Online ISSN: 2327-4468
Print ISSN: 0148-4184
© 1994 American Accounting Association
1994
Accounting Historians Journal (1994) 21 (1): 233–254.
Citation
James J. Tucker; INITIAL EFFORTS OF KENNETH W. STRINGER TO DEVELOP A STATISTICAL SAMPLING PLAN*. Accounting Historians Journal 1 June 1994; 21 (1): 233–254. https://doi.org/10.2308/0148-4184.21.1.233
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