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Theory and Experimentation in Studies of Audit Judgments and Decisions: Avoiding Common Research Traps

Theory and Experimentation in Studies of Audit Judgments and Decisions: Avoiding Common Research... In this article, we identify and discuss four research traps into which behavioral audit scholars sometimes fall: (1) The Rush to the Explanatory Research Stage Trap; (2) The Mundane Realism Trap; (3) The Measured Variable Trap; and (4) The Audit Practitioner as Participant Trap. Throughout our discussion of these traps, we emphasize the role of theory and highlight the comparative advantages of experiments. Our discussion is designed to help aspiring researchers carefully design and execute auditing research programs. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

Theory and Experimentation in Studies of Audit Judgments and Decisions: Avoiding Common Research Traps

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Publisher
Wiley
Copyright
Copyright © 2001 Wiley Subscription Services, Inc., A Wiley Company
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/1099-1123.00335
Publisher site
See Article on Publisher Site

Abstract

In this article, we identify and discuss four research traps into which behavioral audit scholars sometimes fall: (1) The Rush to the Explanatory Research Stage Trap; (2) The Mundane Realism Trap; (3) The Measured Variable Trap; and (4) The Audit Practitioner as Participant Trap. Throughout our discussion of these traps, we emphasize the role of theory and highlight the comparative advantages of experiments. Our discussion is designed to help aspiring researchers carefully design and execute auditing research programs.

Journal

International Journal of AuditingWiley

Published: Nov 1, 2001

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