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Zhao, Y, Han, L and Li, H (2007)

Characters of profit manipulation in Chinese listed companies: Evidence base on Benfordís law

Audit Research (China), Issue 6, pp. 89-94.

ISSN/ISBN: Not available at this time. DOI: Not available at this time.

Note - this is a foreign language paper: CHI



Abstract: The cluster sampling is one commonly used in the sampling survey, which has important application in auditing investigation at numerous occasions. In this paper, from the perspective of statistical decision as our major rules, we discuss the problem about the sample size determination in cluster sampling audit. The full text of major features in this paper include: sample size determination when estimating parameters, and sample size determination when doing ratio estimation.


Bibtex:
@article {, AUTHOR = {Zhao, Y. AND Han, L. AND Li, H.}, TITLE = {Characters of profit manipulation in Chinese listed companies: Evidence base on Benford's law}, JOURNAL = {Audit Research}, YEAR = {2007}, VOLUME = {6}, PAGES = {89-94}, }


Reference Type: Journal Article

Subject Area(s): Accounting