Interview Based Research. Arnie Wright. Interview Based Research. Cohen, Krishnamoorthy, and Wright. 2002. Corporate Governance and the Audit Process. Contemporary Accounting Research (Winter): 573-594.
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Does the question demand personal or delicate material that the respondent may resist?
Assure respondents responses confidential
Ask for such information at end
Is the question loaded with social desirability? (When you are in a dispute with management on an ambiguous reporting issue, does the level of client fees impact your decision as to whether to pursue the matter with the audit committee?)