مقاله انگلیسی رایگان در مورد اثرات حالت ارتباطی حسابرس – الزویر 2018

In recent years, partners at audit firms have expressed concern regarding the extent to which junior auditors use e-mail for communication with client personnel (May & May, 2012; Westermann, Bedard, & Earley, 2015). Most of these junior auditors are “Millennials” (those born since 1980) who have grown up utilizing computer-based communication technology and are often most comfortable sending abbreviated, text-based messages (Lancaster & Stillman, 2010). In fact, recent auditing research demonstrates that younger professionals use email for client inquiries in order to avoid uncomfortable interactions with more senior client personnel (Bennett & Hatfield, 2013). While younger professionals may be more comfortable using e-mail for inquiries with client personnel, the question arises: are there adverse effects on client responses as a result of auditors using e-mail for client inquiries? We investigate whether inquiries made by auditors via e-mail result in adverse audit consequences as compared to more traditional inquiry methods such as audio requests (e.g., phone) or visual requests (e.g., face-to-face). Based on relevant psychological research on defensive bolstering and social presence theory, we argue that clients will respond in a less cooperative manner to an auditor’s e-mail inquiry as compared with audio or visual inquiries. We expect that less cooperative behavior could include engaging in strategic bolstering behavior by providing more information that supports the client’s position and/or withholding relevant information that does not support the client’s position. Together, these less cooperative behaviors lead to a client response that is more biased towards providing information that supports the client’s position and away from information that does not support their position (hereafter, biased information set) in response to an auditor’s e-mail inquiry as compared to audio or visual inquiries. Another concern regarding the audit inquiry process is that junior auditors often lack appropriate professional communication skills (Dixon, Belnap, Albrecht, & Lee, 2010; Jackson, 2012). A lack of professionalism in an inquiry could be viewed by experienced business professionals as norm violating. Psychological theory on norm violations predicts that aversive reactions can occur when a norm is violated (Brauer & Chekroun, 2005). These reactions could be in the form of less cooperative behavior (Fehr & Fischbacher, 2004). As a result, we predict that if a client receives a less professionally-worded inquiry, they will provide a more biased information set as compared to a client who receives a more professionally-worded inquiry.