ABSTRACT
This chapter presents the empirical research design of the study. The empirical study aims at finding out about the approach followed by auditors in their evaluation of evidence and whether they follow a belief revision approach and the benefits of employing such an approach. The study aims at finding out about the factors affecting auditors' evaluation of evidence. The empirical study depends on two methodologies; a survey research and an experimental study. Survey research includes mail questionnaires, personal interviews, and telephone interviews. Experimental study depends on the use of laboratory experiments to address the issue of comparing the belief revision approach to the actual approach followed by auditors in their search for and evaluation of evidence. The belief revision approach has been operationalised through the experimental instrument by asking the participants to form an initial expectation about the materiality of the debtors after reading the background information.
