Obtaining Responses to Sensitive Questions: Conventional Questionnaire versus Randomized Response Technique
比较传统问卷与随机化回答技术在获取敏感审计行为数据上的效果，发现约60%的会计师承认曾虚假签署审计程序，主要原因是时间压力和客户期限。
Recently, Rhode [1977] provided some empirical evidence concerning the integrity of CPAs as part of his survey for the American Institute of Certified Public Accountants' special Commission on Auditors' Responsibilities (called the Cohen Commission, after its chairperson).' Specifically, he reported that about 60 percent of the respondents to the mail questionnaire admitted that they had falsely signed-off on required audit procedures; that is, they reported having performed certain audit procedures that in fact they had not completed (Rhode [1977, p. 170]). Time pressures and client-imposed deadlines were the main reasons given for the false sign-offs. Although such practices produce misleading audit