دانلود رایگان مقاله انگلیسی اثرات حالت ارتباطی حسابرس و تناسب حرفه ای بر پاسخ مشتری به سوالات حسابرسی - الزویر 2018

ABSTRACT

In this study, we investigate whether receiving an auditor inquiry via e-mail differentially affects client responses as compared to more traditional modes of inquiry, and whether those responses are affected by the auditor's professional tone. In an experiment, experienced business professionals respond to an auditor's information request regarding a potential accounting adjustment. We varied the communication mode of the request (e-mail, audio, or visual) and the professional tone of the communication (more versus less professional) and then measured the extent to which participants revealed information that either supported or did not support the client's accounting position. We find that if an auditor asks for information via e-mail, client responses are more biased towards information that supports the client's position as compared to audio or visual inquiries. In addition, we find that clients respond in a more biased manner when the inquiry is worded in a less professional tone as compared to a more professional tone. Further underscoring the implications of these findings for audit outcomes, our results suggest that if an auditor's request leads clients to provide a response that is biased towards client-supporting information, clients may be less likely to agree with an auditor's proposed income-decreasing adjustment.

5. Summary and conclusions

The results of this study suggest there are ramifications to a junior auditor's choice of communication mode for audit inquiries. Specifically, we find clients provide responses that are more biased towards information that supports the client's position and away from non-supporting information (i.e., a biased information set) when responding to an e-mail inquiry versus an audio or visual inquiry. Further, an inquiry in a less professional tone also leads to a more biased information set as compared to an inquiry in a more professional tone. In addition, our results suggest that if clients previously provided a more biased information set as a result of an e-mail inquiry, they are less likely to agree with a proposed income-decreasing audit adjustment and they are likely to negotiate more aggressively in response to the proposed audit adjustment. These findings are particularly important since staff auditors are likely to default to e-mail in order to avoid uncomfortable interactions with senior client personnel (Bennett & Hatfield, 2013). While Bennett and Hatfield find that junior auditors are more willing to request additional information via e-mail, our findings suggest this benefit may be attenuated by the client's tendency to provide a more biased information set in response to an email inquiry.