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| Author: | Peecher, M.E. Solomon, I. |
| Title: | Theory and experimentation in studies of audit judgments and decisions: avoiding common research traps |
| Journal: | International Journal of Auditing
2001 : NOV, VOL. 5:3, p. 193-203 |
| Index terms: | AUDITING EXPERIMENT DESIGN RESEARCH |
| Language: | eng |
| Abstract: | In this article, the authors 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 the discussion of these traps, the authors emphasize the role of theory and highlight the comparative advantages of experiments. |
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