When the users who have access to only a certain number of records(non admin users) in a table will see different number of records based on sorting order. In order to reproduce the issue, the list should have a filter using scripted query.
When there is a before query business rule which does a different query than the filter of the list view, the list shows the number of records based on the filter of the list on sorting it in the ascending order. While sorting it in the descending order shows the number of records that should be displayed based on the business rule.
When there is a contradiction between the list filter query and the before query business rule query, the issue is seen.
In order to resolve the issue, the users can have a direct filter in the breadcrumbs of the list instead of the scripted query.