An Auditor Participant Selection Framework and Consideration of Novice Auditors as Participants

• In Event: Behavioral Audit Research

Abstract

Participant selection from student through national office partner in behavioral auditing studies can significantly influence research results and, accordingly, the validity of the study. This study facilitates research in auditing by drawing on prior auditing literature to develop a participant selection framework that identifies factors relevant to participant selection that can interact with the theoretically predicted results of a study. We also illustrate considerations from the framework in the selection of novice auditors as participants using survey responses from recent audit interns across the U.S. The application of our framework reduces the likelihood that researchers fail to consider factors essential to appropriate participant selection. By providing insight into the selection of novice auditors as participants, this study also reduces barriers to defending research using less experienced 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