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Design Issues in Audit JDM Experiments

Design Issues in Audit JDM Experiments This paper outlines the purposes of audit judgment and decision making (audit JDM) research and explains the basic principles of experiments and experimental designs. Choices of dependent and independent variables are discussed, together with choices of manipulating variables within and between subjects. The use and effectiveness of randomization to control for extraneous variables is discussed together with various internal validity threats that can exist. Finally, four design choices affecting internal validity are addressed. These design issues relate to the use of control groups, manipulation checks, controlled experiments and incentives. Many of the choices raised in this paper are discussed in more detail in subsequent papers in this issue of the journal. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Design Issues in Audit JDM Experiments

International Journal of Auditing , Volume 5 (3) – Nov 1, 2001

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Publisher
Wiley
Copyright
Copyright © 2001 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00334
Publisher site
See Article on Publisher Site

Abstract

This paper outlines the purposes of audit judgment and decision making (audit JDM) research and explains the basic principles of experiments and experimental designs. Choices of dependent and independent variables are discussed, together with choices of manipulating variables within and between subjects. The use and effectiveness of randomization to control for extraneous variables is discussed together with various internal validity threats that can exist. Finally, four design choices affecting internal validity are addressed. These design issues relate to the use of control groups, manipulation checks, controlled experiments and incentives. Many of the choices raised in this paper are discussed in more detail in subsequent papers in this issue of the journal.

Journal

International Journal of AuditingWiley

Published: Nov 1, 2001

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