TAILIEUCHUNG - Research " EXTERNAL AUDITOR'S EVALUTIONS OF INTERNAL : A CONJOINT MEASURRMENT APPROACH "

EXTERNAL AUDITOR'S EVALUTIONS OF INTERNAL : A CONJOINT MEASURRMENT APPROACH When we add concern for peer group to the three-district market, there is substantially more potential for mis-sortings than even in the ten-district case. The gap in peer quality between adjacent districts has grown substantially, and families therefore require a much larger μ return to justify a move from one district to another whose current residents are lower in the x distribution. Indeed, with the parameter values used here, there is no allocation of x terciles to districts in which any family would willingly move to a lowerx district; all six of the possible permutations are. | EXTERNAL AUDITORS EVALUATIONS OF INTERNAL AUDITING A CONJOINT MEASUREMENT APPROACH DISSERTATION Presented in Partial Fulfillnent of the Requirements for the Degree Doctor of Philosophy in the Graduate School of The Ohio state University By Arnold Schneider . . The Ohio State University 1982 Reading Connittee Daniel L. Jensen Ernest L. Hicks Douglas A. Wolfe Thonas E. Nygren Thonas J. Burns Chairman Approved By Adviser Accounting Department To ay Bother Irene and the memory of my father Henry Schneider i ACKNOWLEDGEMENTS This the final stage of ay forsal academic training could not have been completed without the contributions of the following people Members of ay dissertation committee Thomas J. Burns Chairman Daniel L. Jensen Ernest L. Hicks Thomas E. Nygren and Douglas A. Wolfe all of whom provided many helpful comments about my research Auditors who participated as subjects in my research their identities must remain anonymous Ernst khinney for their generous dissertation fellowship Rodger G. Holland who helped immensely with the word processing system that was used to type this dissertation My mother who sacraficea a great deal for my education and who supported my decision to pursue a doctorate And most Importantly my wife Marcy whose love and understanding have enabled me to endure the rigors of these last three years. .

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