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Theory and Experimentation in Studies of Audit Judgments and Decisions: Avoiding Common Research Traps
Author(s) -
Peecher Mark E.,
Solomon Ira
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 - 10.1111/1099-1123.00335
Subject(s) - audit , trap (plumbing) , psychology , accounting , business , engineering , environmental engineering
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.