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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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