Intrastratum Counterbalancing: A Procedure to Improve the Precision of Stratified Mean-Per-Unit Estimates in Accounting and Auditing

Thomas W. Hall, Bethane Jo Pierce, David M. Rosser, Department of Accounting, The University of Texas at Arlington, Department of Accounting and Information Systems, New Mexico State University, Las Cruces

Journal of Accounting, Auditing & Finance

Published online on May 29, 2026

Abstract

Journal of Accounting, Auditing & Finance, Ahead of Print.
In accounting and auditing, criticalmonetary estimationapplications based on sampling often rely on stratified mean-per-unit (SMPU) sampling due to the technique’s unique ability to produce trustworthy confidence intervals when applied to low-error ...