1 / 9

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.

wayde
Download Presentation

Interview Based Research

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  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?)

More Related