A Critique of the paper U.K Auditors Attitudes to Effectiveness Auditing

Authors Avatar

A Critique of the paper ‘U.K Auditors Attitudes to Effectiveness Auditing’

(10-11TYAAAAF005-3)

This essay will begin with a discussion of research; Access, Ethics and Sampling. The second part of this essay will focus on a critique of the research paper ‘UK Auditors Attitudes to Effectiveness Auditing’ written by Maurice Pendlebury and Obeid Shreim.

Research access specifically relates to the approach that the researcher carries out. Organisations may be unwilling to grant access because this could threaten confidentiality and expose criticism from public/legal proceedings. Organisations expect perceived values to compensate the time and resources devoted to access. Researchers could gain access to the target organisation by establishing a contact through university/networks, progressive access and by providing feedback on research and training.

Research ethics are centred on the following principles; informed consent, the right to privacy, confidentiality and protection from harm. In practice this is performing research in a way that gives a clear understanding of the impact to the gate-keeper without harming those who are provided with data or those who are affected during/after the research to avoid negative consequences to the participants. This enhances the relationship between the researcher and the organisation in the form of potential access to data and increases a way to judge good research.

Join now!

The ‘Data Protection Act 1998’ protects the privacy of individuals and shows that researchers are legally bound to protect the privacy of the parties concerning the research. Researchers ought to avoid referring to the participants unless permission is obtained.

In research, it is impractical to analyse all the data due to time and access limitations; which is overcome by sampling. Samples should be selected so they genuinely represent the entire population. Sampling methods are based on research questions and objectives like probability sampling or non-probability sampling. Both methods aim to answer the research questions by identifying sampling frame, sample ...

This is a preview of the whole essay