A Framework and Survey Evidence to Inform The Use of Novice Auditors as Research Participants

Abstract

Expectations for novice auditors have increased in recent years. However, few studies examine novice auditors, possibly due to challenges associated with the justification of less experienced research participants. This study develops a participant selection framework from prior research and provides survey evidence to inform the use of novice auditors as participants. After consideration of the research question and theory, our framework recommends researchers consider proposed participant characteristics including 1) task-specific experience, 2) task knowledge and/or knowledge structures, and 3) institutional knowledge prior to the use of novice auditors as participants. The framework also highlights design modifications that could enable researchers to use novices. Survey evidence from 104 recent audit interns on task-specific, formal learning, and institutional experiences informs researcher evaluation of the three participant characteristics in our framework. This study facilitates the use of novice auditors in research to inform policy and practice, reducing the need for costly experienced participants.