- مبلغ: ۸۶,۰۰۰ تومان
- مبلغ: ۹۱,۰۰۰ تومان
A questioning nature and professional skepticism are fundamental requirements for auditors to conduct high quality audits and facilitate appropriate financial reporting. This study considers whether computermediated communication (CMC) reduces auditors' questioning during interactions with the client, compared to face-to-face (FTF) communication. We also examine how nonverbal cues commonly associated with deception affect auditors' skeptical behavior. Based on partner interviews and a survey comparing partners/managers with staff, we find that partners are concerned with the increased use of CMC for a variety of reasons, and that staff are more comfortable using CMC in a wider array of audit settings than are managers and partners. Experimental results based on Social Presence Theory (SPT) demonstrate that FTF interactions include more content and follow-up questions (a key aspect of skepticism) than CMC. Additionally, auditors engage in fewer relationship-building statements when communicating electronically. Also consistent with SPT, auditors communicating electronically request more documentation, though they ask fewer questions in general. Finally, using a unique measure of auditor skepticism based on revealed behavior, we find that auditors were more skeptical if the controller displayed nonverbal cues associated with deception, than when these specific cues were not present or not observable (CMC). Our findings suggest that communication mediums with reduced channels (e.g., no audio or visual channels), such as CMC, are less appropriate for complex and unique problem solving tasks. When paired with the concern that younger staff auditors are more likely to engage in CMC, skeptical behavior could be stunted in the modern audit environment, impacting financial statement quality.
6. Discussion and limitations
In this study we examine how computer-mediated communication (CMC) changes the content of auditor-client interactions relative to face-to-face (FTF) communication. These practice concerns were made clear in semi-structured interviews with partners, who demonstrate unease regarding the extent that younger staff are using CMC relative to FTF communication. Results from a brief survey conducted with staff auditors, managers, and partners indicate that there are differences regarding perceptions of when to use CMC. While these differences were expected (Bergiel et al., 2008), the results indicate that staff auditors are likely using CMC in their interactions with the client more often than partners would prefer staff to use. Consistent with Social Presence Theory (SPT), results of our experiment suggest that, when communicating electronically, auditors ask fewer follow-up questions of the controller, have shorter overall interactions, and engage in less “back and forth” dialogue during the conversation. Further, auditors engage in fewer relationship-building statements when communicating electronically.
Consistent with theory, we also find that auditors communicating electronically request more documentation though they ask fewer questions in general. This application of SPT is an important contribution to accounting literature as technology and alternate forms of communication are increasing in the modern audit environment. For example, firms should be aware of, and perhaps include in training, the large difference occurring in the number of questions and the content of interactions between CMC and FTF.