Perception of the Internal and External Auditor as a Deterrent to Corporate Irregularities.
通过实地实验检验了内部和外部审计师在发现公司违规行为方面的“激进性”认知是否具有威慑作用，结果未支持该假设，对审计师作为公司“警察”的角色有重要启示。
Abstract ABSTRACT: Public outcry over widespread disclosures of corporate fraud, bribes, and illegal political contributions has resulted in greater responsibility being thrust upon both internal and external auditors for the prevention and detection of corporate irregularities. Little is known, however, concerning the potential effectiveness of the internal or external auditor in preventing corporate irregularities. In this study, it was hypothesized that an increase in the perceived "aggressiveness" of the internal and external auditor in detecting corporate irregularities would function as a deterrent. These two hypotheses were tested in a field experiment employing business managers. Neither of the hypotheses was supported. These results have important implications for the role of the internal and external auditor as "police officers" in corporate society.