Considerations for the Selection of Novice Auditors as Participants: A Framework and Survey Evidence

• In Event: Continental Breakfast and Research & Education Forum
  In Paper Session: Table 17: Individual Traits and Reseach Methodology

Abstract

This study facilitates the use of novice auditors as participants in two ways. First, we synthesize prior research and theory to develop a framework for the selection of novice auditors as participants. In the context of the specific goals of a proposed research study, our framework recommends researchers consider the task-specific experience, knowledge and/or knowledge structure, and institutional knowledge of the proposed participants. Our framework also highlights ways that researchers could modify a proposed study to accommodate novice rather than more experienced auditors. Second, we provide survey evidence on the task-specific, formal learning, and institutional experiences commonly obtained by audit interns to inform researcher use of the framework. By providing insight into the selection of novice auditors as participants, this study reduces barriers to defending research on novice auditors and facilitates the conduct of meaningful research that informs both policy and practice.

Authors

• Erin Michelle Hawkins, University of South Carolina

• Marsha Keune, University of Dayton

• Kristen Kelli Saunders, University of South Carolina