An Analysis of Professionals' Declining Response Rates to Studies Published in Auditing: A Journal of Practice & Theory

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Abstract

Researchers have anecdotally noticed the decline in response rates from accounting professionals (particularly auditors) across time. We document the extent of this decline and analyze the trends and the correlated, situational, and demographic variables. We conduct our analysis of articles published in Auditing: A Journal of Practice & Theory from the inaugural year 1981 to 2013 and gather data on 104 articles that report response rates. The analysis shows a noticeable and statistically significant decrease in the response rates for auditors. Overall, the analysis illustrates a decline in the response rates from professionals, especially auditors, that should be addressed by both the academic and practitioner communities.

Authors

• Charles D. Bailey, The University of Memphis

• Porschia Nkansa, The University of Memphis