Experimental Materials and Manipulation
The subjects were randomly assigned to one of the two groups pertaining to our 2 × 2 between subjects factorial design. In their respective experimental conditions, 1) control group, the subjects were then motivated by guidelines presentation papers with the work of internal auditors including descriptive and suggestion for managers’ persuasion in order to improve internal control system and 2) the subjects were advised in generalization in source creditability. 100 actually participated in the experiment and completed the questionnaire.