What question did this study set out to answer?

This research aimed to assess the perceived effectiveness of internal and external auditors in preventing corporate misconduct.

Perception of the Internal and External Auditor as a Deterrent to Corporate Irregularities.

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Field experiment examines auditors' perceived effectiveness in deterring corporate irregularities, suggesting limited impact.

This research aimed to assess the perceived effectiveness of internal and external auditors in preventing corporate misconduct.
Conducted a field experiment with business managers.
Tested hypotheses concerning auditor aggressiveness as a deterrent.
Analyzed perceptions of internal and external auditors.
Neither hypothesis regarding auditor effectiveness as a deterrent was supported.
Findings indicate limited belief in auditors' role as enforcers against corporate fraud.

Uecker et al. (1981) studied this question.

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