Another Perspective on the Use of Deception in Auditing Experiments.
讨论了在审计和会计行为研究中使用欺骗的可能性，指出缺乏激励、未纳入市场力量以及寻找合法激励的问题。
Abstract Discusses the possibility of using deception for behavioral research in auditing and accounting. Lack of incentives for subjects to engage in experimental tasks; Failure to incorporate market forces in experimental designs; Problem in finding more legitimate kinds of incentives to incorporate in auditing studies.