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• W817238001 abstract "Key Words: Audit quality, Premature sign-offs, Respondent bias, Randomized response technique. Data Availability: Data used in this study are available upon request. As total expenditures for defending and settling lawsuits have grown to unprecedented levels in the U.S., concern for the maintenance of audit quality has also reached new heights. Accordingly, new expectation-gap auditing standards were adopted in the late 1980s. However, enactment of new standards does not necessarily ensure compliance. A fundamental question which faces the auditing profession today is how pervasive is the incidence of premature sign-offs in current audit practice. Prior to the new expectation-gap standards, studies by Rhode (1978) and Alderman and Deitrick (1982) found evidence of premature sign-offs among external auditors. However, these studies employed a direct method (DM) of eliciting auditor responses. A potential problem with the use of the DM in inquiring about sensitive issues such as premature sign-offs is respondent bias. If respondents are not completely convinced of the anonymity of their responses, they will be more likely to respond inaccurately or to refuse to respond at all, especially to mail surveys. Thus, the responses of studies using the DM of inquiry may significantly understate the incidence of premature sign-offs. Recognizing the potential respondent bias, Buchman and Tracy (1982) employed the randomized response technique (RRT) developed by Warner (1965). The technique reduces or eliminates respondents' bias by guaranteeing the confidentiality of their responses through a randomization procedure. However, Buchman and Tracy (1982) admit that their use of the RRT by mail may not have been effective given its lower response rate compared to that obtained using the DM. Nevertheless, the superiority of the RRT over the DM has been established in nonaccounting fields (Tracy and Fox 1981; Lamb and Stem 1978; Goodstadt and Gruson 1975). Since the study by Buchman and Tracy (1982), the RRT has been used to examine other sensitive issues in accounting (Buchman 1983; Berry et al. 1987; Schneider and Wilner 1990). Surprisingly, despite extant RRT literature warnings about the limitations of the DM, Kelley and Margheim (1990) and Ragunathan (1991) returned to a standard mail survey to re-examine the occurrence of audit quality reduction acts. Kelley and Margheim (1990) found that only eight percent of the respondents indicated that they had prematurely signed-off on at least one program step on the particular audit. Ragunathan (1991) reported that 85 percent of the respondents either never, very rarely or rarely signed off prematurely on audit procedures.(1) These results suggest a significantly lower incidence of premature sign-offs compared to the findings by Rhode (1978) and Alderman and Dietrick (1982) a decade earlier. To the extent that respondent bias was present in any or all of these studies, the results may be questionable. Artificially low frequencies of objectionable auditor conduct may have been reported. In order to assess the extent of respondent bias, this study examined auditor premature sign-offs using both the DM of inquiry and the RRT proposed by Greenberg et al. (1971). The findings using the RRT are that, on the average, auditors prematurely signed off almost ten times over a period of one year. Over 78 percent of the auditors admitted to having prematurely signed-off at least once. A significantly lower incidence of premature sign-offs was reported by auditors who responded to the DM of elicitation. The results also indicate that the area with the highest frequency of premature sign-offs was the internal control review and testing phase. Finally, auditors perceived time budget constraint to be the most important contributing factor to premature sign-offs. THE RANDOMIZED RESPONSE TECHNIQUE The RRT was developed by Warner (1965) in order to reduce or eliminate respondent bias to sensitive or embarrassing questions by guaranteeing the anonymity of the respondents. …" @default.
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• W817238001 title "A comparative examination of auditor premature sign-offs using the direct and the randomized response methods" @default.
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