Survey nonresponse in the auditing profession: Trends and recommendations

Abstract

Researchers have anecdotally noticed the decline in response rates from accounting professionals (particularly auditors) across time. We document the extent of this decline and analyze the trends and the correlated situational and demographic variables. We conduct our analysis of articles published in Auditing: A Journal of Practice & Theory and Current Issues in Auditing from 1981 to 2016 and gather data on 75 articles that report response rates. The analysis shows a noticeable and statistically significant decrease in the response rates for auditors. Overall, the analysis illustrates a decline in the response rates from auditors that should be of concern to both the academic and auditing practitioner communities. We examine key drivers of the response rate and offer recommendations for improving the survey response of auditors.