What does this research mean for the field?

Experimental investigations of the demand for auditing are limited by the lack of a baseline observation of managerial actions when no auditing exists. Novelty: ClaimNovelty.INCREMENTAL. Consensus alignment: ConsensusAlignment.NEUTRAL.

What question did this study set out to answer?

The commentary discusses the lack of baseline observation in managerial actions within auditing experiments.

June 15, 2026

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DISCUSSION OF A Laboratory Market Investigation of the Demand for Strategic Auditing.

DWDavid E. WallinFisher College

Key Points

The commentary discusses the lack of baseline observation in managerial actions within auditing experiments.
Analyzed two fundamental models related to auditing demand.
Reviewed the study published by Steven J. Kachelmeier.
No baseline observation of managerial actions was found in the experimental design without auditing.
Insights were derived from two different models that influence auditing demand.

Abstract

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.

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Demander à l'IA

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DISCUSSION OF A Laboratory Market Investigation of the Demand for Strategic Auditing.

Key Points

Abstract

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