Experimental Economics and Auditing.
介绍实验经济学方法，说明其如何补充实地研究，用于严格检验审计理论、评估政策影响并测量行为规律，适合审计与经济学研究者参考。
Abstract Empirical research is a necessary component in the development of economic theories that explain and predict auditing phenomena. Yet, relevant field data are hard to obtain and interpret. As a supplement to field based research, experimental economics provides a methodology that allows for: (1) rigorously controlled tests of a theory (or competing theories); (2) relatively low cost evidence on the effects of environmental and institutional variables, which may be useful for public policy decisions as well as theory development; and (3) precise measurement of behavioral regularities under controlled conditions, which may facilitate theoretical advances. This paper describes the experimental economics methodology and discusses past and possible future auditing applications.