کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7239446 1471230 2018 5 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Testing auditor-client interactions without letting auditors and clients fully interact: Comments on Bennett and Hatfield (2018)
ترجمه فارسی عنوان
تست تعاملات حسابرس و مشتری بدون اجازه دادن به حسابرسان و مشتریان به طور کامل تعامل: نظرات در بنت و هاتفیلد (2018)
کلمات کلیدی
تعاملات حسابرس و مشتری، مذاکره حسابرسان و مشتری، ارتباطات الکترونیکی، ارعاب طراحی تجربی،
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
Bennett and Hatfield (2018) conduct a role-playing experiment that provides important evidence on how face-to-face communication enhances the professional skepticism of auditors' inquiries, relative to written (email) communication. However, their study captures only part of the richness of auditor-client communication, with findings that could possibly interact with the effects of computer-mediated communication on the propensity for auditors to undertake an inquiry (e.g., Bennett & Hatfield, 2013) or on how client personnel choose to respond (e.g., Saiewitz & Kida, 2018). Experiments of this nature are limited by the fact that participants play only one role, with the other role fixed by design. This commentary challenges future researchers to push the frontier beyond these settings by considering the potential for truly interactive studies that examine how auditor and client personnel respond to each other.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volumes 68–69, July 2018, Pages 58-62
نویسندگان
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