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| Author: | Reckers, P. M. J. Wheeler, S. W. Wong-On-Wing, B. |
| Title: | A comparative examination of auditor premature sign-offs using the direct and the randomized response methods |
| Journal: | Auditing: A Journal of Practice and Theory
1997 : SPRING, VOL. 16:1, p. 69-78 |
| Index terms: | AUDITING QUALITY BIAS |
| Language: | eng |
| Abstract: | There is a potential problem with the use of the direct method (DM) of inquiry of eliciting responses to sensitive issues. This paper assesses the degree of respondent bias by examining auditor premature sign-offs using both the direct method inquiry and the randomized response technique (RRT). The results indicate that there is a high degree of respondent bias when using DM. Auditors reported higher frequencies of premature sign-offs in the RRT condition than in the direct conditions. The results suggest that the RRT was the most effective of the approaches of minimizing respondent bias and obtaining truthful responses to inquiries about the frequency of premature sign-offs. |
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