Tw. Hall et al., The effectiveness of increasing sample size to mitigate the influence of population characteristics in haphazard sampling, AUDITING, 20(1), 2001, pp. 169-185
Over 40 years ago both Deming (1954) and Arkin (1957) expressed concerns th
at the composition of samples chosen through haphazard selection may be unr
epresentative due to the presence of unintended selection biases. To mitiga
te this problem some experts in the field of audit sampling recommend incre
asing sample sizes by up to 100 percent when utilizing haphazard selection.
To examine the effectiveness of this recommendation 142 participants selec
ted haphazard samples from two populations. The compositions of these sampl
es were then analyzed to determine if certain population elements were over
represented, and if the extent of overrepresentation declined as sample siz
e increased.
Analyses disclosed that certain population elements were overrepresented in
the samples. Also, increasing sample size produced no statistically signif
icant change in the composition of samples from one population, while in th
e second population increasing the sample size produced a statistically sig
nificant but minor reduction in overrepresentation. These results suggest t
hat individuals may be incapable of complying with audit guidelines that ha
phazard sample selections be made without regard to the observable physical
features of population elements and cast doubt on the effectiveness of usi
ng larger sample sizes to mitigate the problem. Given these findings, stand
ard-setting bodies should reconsider the conditions under which haphazard s
ampling is sanctioned as a reliable audit tool.