Lessons Learned: Challenges When Conducting Interview-based Research in Auditing and Methods of Coping

Abstract

Interview-based research is growing in prominence in auditing, yet many researchers are self-trained in this method, leading the novice interview researcher to encounter a number of roadblocks along the way. The overarching goal of our study is to add to the methodological resources available on the interview method by providing a compilation of challenges that novice interview researchers have experienced, along with suggested methods to cope with these challenges (i.e., how to overcome these challenges, what to do differently, and advice on navigating the interview method). With this new perspective, our paper serves as a resource to prospective interview-based researchers so they can enter the field better informed about possible roadblocks they might encounter along the way and methods to cope with these challenges. In turn, we hope to contribute to the production of more insightful and efficient interview-based research.