Within- Vs. Between-Subjects Experimental Designs: A Study of Demand Effects.
研究比较了被试内和被试间两种实验设计对结果的影响，发现CPA提供管理咨询服务是否损害审计师独立性的感知，取决于实验设计类型。
Abstract This paper presents the results of a study that uses three distinct methodological approaches to consider whether CPA performance of management advisory services (MAS) affects bank loan officer and financial analyst perceptions of auditor independence. The findings indicate that in two within-subject designs, when asked to directly compare auditor independence with and without the performance of such services, subjects responded that MAS performance impairs perceived independence. However, in a between-subjects design, subject mean responses as to perceived auditor independence did not differ regardless of whether MAS services had been performed. The results suggest that in at least this one area, the design of the experiment, within- vs. between-subjects, is critical to the results obtained.