Discussion of ‘Is the objectivity of internal audit compromised when the internal audit function is a management training ground?’

This article provides a critique of the R ose, R ose, and N orman (2013) article. It focuses on four issues: (i) whether institutional details have been appropriately captured; (ii) whether experiments are an appropriate method to answer the authors' research question; (iii) whether the authors' hypotheses should predict an interaction; and (iv) whether the authors have relied on the appropriate theory.