Obtaining Responses to Sensitive Questions: Conventional Questionnaire versus Randomized Response Technique

Buchman, Thomas A.; Tracy, John A.

doi:10.2307/2490775

Cited by 64 publications

(32 citation statements)

References 4 publications

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“…First, results have been based on self-reported (survey) responses. Thus, given the sensitive nature of questions asked, subjects may have an incentive to distort their tme underreporting activities (Buchman and Tracy, 1982). Second, the research does not provide a cognitive constmct for explaining auditor behavior.…”

Section: Determinants Of Urtderreportingmentioning

confidence: 98%

Auditor underreporting of time and moral reasoning: An experimental lab study*

Ponemon

1992

Contemporary Accting Res

164

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Abstract. This paper introduces the theory of moral reasoning as a valid determinant of the underreporting of audit time. In an experimental lab design for a sample of 88 auditors from a national public accounting firm, actual underreporting on an audit task was observed. Findings show that underreporting is systematically related to the auditor's level of moral reasoning as measured by the Defining Issues Test (DIT). Here those with relatively low DIT scores were shown to underrepon most severely. Results also show that although an unattainable time budget affects behavior, peer pressure has the most significant impact on underreporting. The present study makes three imjxinant contributions to the auditing and psychology literature. First, it establishes the significance of peer pressure as an antecedent to underreporting. Second, it shows that an auditor's moral reasoning explains actual underreporting behavior under conditions of work-related pressure. Third, it reveals marked underreporting under simulated audit conditions.

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Section: Determinants Of Urtderreportingmentioning

confidence: 98%

Auditor underreporting of time and moral reasoning: An experimental lab study*

Ponemon

1992

Contemporary Accting Res

164

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“…However, due to the inherent noise associated with forced response approaches, RRT requires larger samples compared to conventional techniques in order to obtain estimates with acceptable levels of error [43, 44]. Larger sample sizes require a contingent increase in research costs.…”

Section: Discussionmentioning

confidence: 99%

Estimating the prevalence of food risk increasing behaviours in UK kitchens

et al. 2017

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Foodborne disease poses a serious threat to public health. In the UK, half a million cases are linked to known pathogens and more than half of all outbreaks are associated with catering establishments. The UK Food Standards Agency (FSA) has initiated the UK Food Hygiene Rating Scheme in which commercial food establishments are inspected and scored with the results made public. In this study we investigate the prevalence of food risk increasing behaviours among chefs, catering students and the public. Given the incentive for respondents to misreport when asked about illegal or illicit behaviours we employed a Randomised Response Technique designed to elicit more accurate prevalence rates of such behaviours. We found 14% of the public not always hand-washing immediately after handling raw meat, poultry or fish; 32% of chefs and catering students had worked within 48 hours of suffering from diarrhoea or vomiting. 22% of the public admitted having served meat “on the turn” and 33% of chefs and catering students admitted working in kitchens where such meat was served; 12% of the public and 16% of chefs and catering students admitted having served chicken at a barbeque when not totally sure it was fully cooked. Chefs in fine-dining establishment were less likely to wash their hands after handling meat and fish and those who worked in award winning restaurants were more likely to have returned to work within 48 hours of suffering from diarrhoea and vomiting. We found no correlation between the price of a meal in an establishment, nor its Food Hygiene Rating Score, and the likelihood of any of the food malpractices occurring.

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“…Premierement, leurs resultats reposent sur les reponses formulees par les sujets eux-memes (sondage). Par consequent, compte tenu de la nature delicate des questions poshes, les sujets peuvent avoir une propension a fausser leurs veritables activites de sousevaluation (Buchman et Tracy, 1982). Deuxifemement, ces recherches n'offrent pas de notions cognitives expliquant le comportement du verificatuer.…”

Section: Les Determinants De La Sous-evaluation Du Temps De Travailunclassified

La sous‐évaluation du temps de travail et le raisonnement moral chez les vérificateurs: laboratoire expérimental*

Ponemon

1992

Contemporary Accting Res

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Resume. L'auteur propose l'utilisation de la theorie du raisonnement moral a titre de determinant valide de la sous-evaluation du temps de verification. En recourant a la methodologie du laboratoire experimental aupres d'un echantillon de 88 verificateurs d'un cabinet national d'experts-comptables, l'auteur a observe une sous-evaluation reelle du temps de travail dans une tache de verification. Les resultats obtenus demontrent que la sous-evaluation est reliee de fa^on systematique au niveau de raisonnement moral du verificateur, mesure a l'aide du test de jugement moral de Rest (Defining Issues Test ou DIT). Les participants dont les resultats au DIT etaient relativement faibles sont ceux qui sous-evaluaient le plus le temps de travail. Les resultats demontrent egalement que bien que rinsuffisance du temps allou6 ait une incidence sur le comportement, la pression a l'uniformite est le facteur qui inilue le plus sur la sous-evaluation. En somme, l'etude qui suit contribue de trois fa^ons importantes aux ecrits touchant la verification et la psychologic Premierement, elle etabUt l'importance du fait que la pression a l'uniformite est un antecedent de la sous-evaluation. Deuxiemement, elle montre que le raisonnement moral du verificateur expUque le comportement reel de sous-evaluation dans le contexte de pressions liees au travail. Troisiemement, elle revele une sous-evaluation marquee en contexte de simulation de la verification. IntroductionLe comportement de sous-evaluation du temps de travail facturable, c'est-a-dire le fait, pour les verificateurs, de declarer un nombre d'heures de travail inferieur a celui qu'il leur a veritablement fallu pour s'acquitter d'une tache precise, peut etre adopte en reaction a une situation de concurrence (Marxen, 1990) et de stress (Kelley et Margheim, 1990) a l'interieur du cabinet. Bien que Ton juge ce comportement dysfonctionnel (Rhode, 1978), les faits demontrent que la sousevaluation attenue, en realite, le recours a des mesures qui reduisent la qualite de la verification telles que la conclusion prematuree d'une tache (McNair, 1991).

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Obtaining Responses to Sensitive Questions: Conventional Questionnaire versus Randomized Response Technique

Cited by 64 publications

References 4 publications

Auditor underreporting of time and moral reasoning: An experimental lab study*

Auditor underreporting of time and moral reasoning: An experimental lab study*

Estimating the prevalence of food risk increasing behaviours in UK kitchens

La sous‐évaluation du temps de travail et le raisonnement moral chez les vérificateurs: laboratoire expérimental*

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