A FIELD STUDY OF AUDITING AS A MECHANISM FOR ORGANIZATIONAL CONTROL,
CARNEGIE INST OF TECH PITTSBURGH PA GRADUATE SCHOOL OF INDUSTRIAL ADMINISTRATION
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This paper reports on one of a series of studies directed toward control as distinguished from planning in management. One aspect of the total study series is concerned with audits, auditing, and auditors as vehicles for influ encing the activities of managers. The present paper is concerned with a field inquiry directed to ascertaining some of the perceptions which persons report who have been subjected to one or more phases of an audit process. The need for such a field study was pointed up by experiments which were to be conducted to ascertain ways in which an audit might effect the performance of laboratory subjects. Important parts of the design for this experiment were contingent upon ways in which subjects might perceive any audit to which they were exposed. Thus a precise structuring of the audit variable was necessary. Recourse to the literature of accounting and psychology produced only vague or tangential suggestions, apparently because no previous studies had been directed to this particular topic.