دانلود رایگان مقاله انگلیسی معرفی مطالعات حسابرسی در علوم اجتماعی - اشپرینگر 2018

عنوان فارسی
معرفی مطالعات حسابرسی در علوم اجتماعی
عنوان انگلیسی
An Introduction to Audit Studies in the Social Sciences
صفحات مقاله فارسی
0
صفحات مقاله انگلیسی
42
سال انتشار
2018
نشریه
اشپرینگر - Springer
فرمت مقاله انگلیسی
PDF
کد محصول
E6804
رشته های مرتبط با این مقاله
حسابداری
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حسابرسی
مجله
مطالعات حسابرسی: پشت صحنه با نظریه، روش و نوآوری - Audit Studies: Behind the Scenes with Theory - Method - and Nuance
دانشگاه
Department of Sociology - University of California – Los Angeles - USA
کلمات کلیدی
مطالعات حسابرسی، مکاتبات حسابرسی، تبعیض، آزمایش های فیلیدی
چکیده

Abstract


An audit study is a specific type of field experiment primarily used to test for discriminatory behavior when survey and interview questions induce social desirability bas. In this chapter, I first review the language and definitions related to audit studies and encourage adoption of a common language. I then discuss why researchers use the audit method as well as when researchers can and should use this method. Next, I give an overview of the history of audit studies, focusing on major developments and changes in the overall body of work. Finally, I discuss the limitations of correspondence audits and provide some thoughts on future directions.

بخشی از متن مقاله

1.6 This Volume and Online Resources


This volume is organized into three broad parts: (1) The Theory Behind and History of Audit Studies, (2) The Method of Audit Studies: Design, Implementation, and Analysis, and (3) Nuance in Audit Studies: Context, Mechanisms, and the Future. You are reading the first chapter of the first part and, hopefully, you already have a better understanding of audit studies. In the second chapter, Fran Cherry and Marc Bendick discuss the historical connections between activism and scholarship through audits. Their chapter highlights the potential power of audit studies to not just document discrimination but reduce it as well. The authors advocate for a return to scholar-activism and outline four characteristics that will help facilitate that path. In the third chapter, Stijn Baert provides an excellent overview of labor market correspondence audits conducted since Bertrand and Mullainathan’s groundbreaking study. Baert organizes these studies across two major dimensions: discrimination treatment characteristic, which includes nine federally-banned (U.S.) and five statebanned discrimination grounds, and country of analysis. Overall, the author provides information on 90 labor market correspondence audits across 24 countries


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