To test your applications which use android AudioRecord calss, you should set this class's constructor with supported device properties. In the android documentation, it says Android devices support at least;
Sample rate: 44100Mhz
Channel Type: CHANNEL_IN_MONO
Encoding: ENCODING_PCM_16BIT
But unfortunately this is not correct. Because neither emulator nor my Samsung Galaxy S2 supports this configuration. I have just discovered that the correct initialization for the android emulator is
Sample rate: 8000Mhz
Channel Type: CHANNEL_IN_MONO
Encoding: ENCODING_PCM_16BIT
this works for minimum buffer size calculation with getMinBufferSize(,,)
Cheers!