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Design Issues in Audit JDM Experiments
Author(s) -
Trotman Ken T.
Publication year - 2001
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/1099-1123.00334
Subject(s) - internal validity , audit , incentive , external validity , control (management) , accounting , computer science , internal audit , variables , research design , management science , psychology , social psychology , business , economics , microeconomics , statistics , artificial intelligence , mathematics , machine learning
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.