A PhD student has already identified the research topic for his thesis: An Examination of Auditors Judgment on Reporting of Key Audit Matters in the Auditors Report.

He is interested in examining the factors affecting the judgments of auditors on selection and reporting of key audit matters. In particular, the study will examine the impacts of factors including audit client pressure and audit clients financial condition; both of which are expected to influence the number and the type of key audit matter that will be disclosed in the auditors report. The PhD student plans to design a Research Instrument where the two variables (audit client pressure and audit clients financial condition) will be manipulated and their impact will be examined on the selection and disclosure of the number and type of key audit matter in the auditors report.

Required:

Explain whether a Questionnaire Survey or an Experiment method will be a more appropriate research method to collect the relevant data from Auditors for this project? Justify your choice?