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Interview Based Research

Interview Based Research. Arnie Wright. Interview Based Research. Cohen, Krishnamoorthy, and Wright. 2002. Corporate Governance and the Audit Process. Contemporary Accounting Research (Winter): 573-594.

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Interview Based Research

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  1. Interview Based Research Arnie Wright

  2. Interview Based Research • Cohen, Krishnamoorthy, and Wright. 2002. Corporate Governance and the Audit Process. Contemporary Accounting Research (Winter): 573-594. • Conducted semi-structured interviews with 36 auditors on current audit practices in considering corporate governance in the audit process.

  3. Interview Based Research • Why interviews? • Little prior research or auditing standards on how various actors in the corporate governance “mosaic” influence the audit process. • Interviews provide an in depth understanding of behaviors and attitudes and reasons for such behaviors and attitudes.

  4. Interview Based Research • Interviews very costly— participant/researcher time; development of interview instrument; data analysis (transcription and coding). • Thus, interviews should be carefully designed with clear purpose (theory) in mind and plan for method and analysis

  5. Interview Based Research • Pilot test questions • Clarity • Achieve the intended purpose • Conducting the interview • Attempt to develop a rapport with the interviewee. Explain importance of the research and begin with factual questions (e.g., years of experience).

  6. Interview Based Research Criteria for questions • Is question related to research objective? • Is the type of question appropriate? • Fixed-alternative (Do you believe the CEO should also be the chair of the Board? Yes, No, Don’t Know) • Strong reliability of coding • Little depth and can force a response

  7. Interview Based Research • Open-ended questions (How do you feel about having the CEO also serve as the chair of the Board?) • Allows for flexibility and depth of response • Harder to code • Scale questions (CEOs frequently also serve as the chair of the Board. Do you agree with this practice? 1=strongly disagree; 5=neutral; 10=strongly agree) • Good coding reliability and means to express beliefs • Can be followed up with open-ended questions (Why do you believe this?) • In all, must decide degree interview will be open-ended vs. structured

  8. Interview Based Questions • Is the question clear and unambiguous? • For instance, avoid ambiguous terms such as: Do audit committees by and large do a good job? • Is the question a leading question? (Are you familiar with SAS 99 on Fraud Detection?) • Does the question demand knowledge and information that the respondent does not have? • Consider questions to probe level of knowledge

  9. Interview Based Research • Does the question demand personal or delicate material that the respondent may resist? • Assure respondents responses confidential • Ask for such information at end • Is the question loaded with social desirability? (When you are in a dispute with management on an ambiguous reporting issue, does the level of client fees impact your decision as to whether to pursue the matter with the audit committee?)

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