Empirical Evidence on the Validity and Reliability of Behaviorally Anchored Rating Scales for Auditors.

This paper presents evidence about the validity and reliability of some recently-developed Behaviorally Anchored Rating Scales (BARS) for auditors [Wright, 1986]. The empirical data were provided by national samples of 152 raters ranging in rank from senior to partner and 216 ratees who were junior-level auditors. The results provide potential users with content validity and construct validity information for BARS. In addition, the results indicate that BARS provide highly reliable measurements of auditors' work performance. Further research which directly compares BARS and conventional scales is suggested.