Participant Selection in Behavioral Audit Research: Perceptions from Academics and Insights from Interns and Supervisors

• In Event: Audit-related Insight from Novice Judgments

Abstract

As behavioral audit research has become increasingly valued by regulators, standards setters, and practitioners, it also has become less prominently represented in academic journals. Understanding that multiple participant-related drivers could be responsible for this concerning trend, our study uses 113 survey responses from active behavioral audit researchers to understand their participant-related perceptions. Academics generally view selecting the appropriate level of participants for a study as judgmental and do not perceive consensus in best practices for this important decision. The majority of respondents have experienced ex-post second-guessing of their participant selection choices by editors, referees, and other critics. They view justifying novice auditor participants as difficult and have less optimism regarding the publication likelihood of novice auditor studies and the value that their peers place on the work of these auditors. Not surprisingly, recruiting professional participants is also viewed as challenging. We discuss the implications of these perceptions and inform perceptions related to selecting and defending participants by summarizing prior literature. In addition, we inform the appropriate use of novice auditors by reporting survey results from interns and supervising auditors on the tasks and responsibilities that interns commonly perform. In these ways, this study aims to foster future research in auditing.

Authors

• Erin Michelle Hawkins, Clemson University

• Marsha Keune, University of Dayton

• Kristen Kelli Saunders, University of Nebraska-Lincoln