DISCUSSION OF A Laboratory Market Investigation of the Demand for Strategic Auditing.
评论了Kachelmeier关于战略性审计需求的实验研究，指出其设计缺乏无审计时的管理行为基线观察。
Abstract The article comments on the study "A Laboratory Market Investigation of the Demand for Strategic Auditing," by Steven J. Kachelmeier, which was published in the March 2, 1991 issue. The author in this comment notes that the experimental investigations of the demand for auditing have come from two different basic models. He finds that there is no baseline observation of managerial actions in the design of these experiments when no auditing exists.