Audit inquiry can be a valuable source of information for auditors, particularly when the client provides useful information about important issues that could affect the audit. Recent studies indicate that the way an audit inquiry is conducted can affect the level of cooperation in the client's response. In this study, I investigate the use of social norms as an intervention auditors could include in their inquiries to increase the likelihood of client cooperation. To test my hypotheses, I conducted a 2x2 between-subjects experiment with 138 MBA and senior accounting students who proxied for non-accounting and accounting managers, respectively. I manipulated the auditor's use of a positive descriptive norm, which informed participants that the desired behavior is typical among similar others. I also manipulated the auditor's use of a negative injunctive norm, which informed participants of social disapproval for not engaging in the desired behavior. The dependent variable was a scaled measure of the likelihood the participant would disclose useful information in their response to the auditor. I find evidence of a main effect for both social norms I test. I do not find evidence of an interaction between the two social norms. My findings contribute to the audit literature as well as to audit practice. First, I contribute to the audit literature by identifying factors that improve client cooperation with an audit inquiry, including the communication of a positive descriptive norm and a negative injunctive norm. Second, my findings contribute to practice by providing evidence that social norms included in an audit inquiry can persuade clients to cooperate with an inquiry.

OBJECTIVE: An alcohol-drinking culture exists among first-time-in-college students, where many of these students come to their university relatively inexperienced with alcohol, which may increase alcohol-related consequences. Several interventions exist to combat this campus problem. The current study investigates the use of a Deviance Regulation Theory (DRT) intervention, presented in a web-based manner, to increase alcohol Protective Behavioral Strategies (PBS), such as monitoring drinks, using a designated driver, and drinking water in between alcoholic beverages, among college freshmen. METHOD: College freshmen participants (N = 157) completed web-based surveys examining alcohol behaviors once a week for six weeks. Participants were randomly assigned to one of three conditions: a positive frame about individuals who used PBS, a negative frame about individuals who did not use PBS, or a control group that did not receive a DRT intervention. Participants also reported their perception of PBS use among UCF students and friend. Data was analyzed in each PBS subtype: Manner of Drinking, Stop/Limiting Drinking, and Serious Harm Reduction. RESULTS AND CONCLUSION: Results indicate a negatively framed message with high perceived norm levels results in increased PBS use, which may suggest college freshmen have a strong drive to "fit in", or avoid standing out in negative ways. Further, there seems to be little desire to standout in positive ways among first-year students. This may be indicative of individuals who modify their behavior in order to assimilate to a new and unfamiliar environment. Furthermore, some PBS strategies were associated with decreases in alcohol consumption and alcohol-related problems. Results suggest a DRT intervention may be beneficial to first-time-in-college students.