The Role of Communication Mode in Auditor-Client Interactions: Insights From Staff Auditors

Document Type

Article

Publication Date

9-10-2020

Publication Title

Current Issues in Auditing

Volume

15

Issue

1

First page number:

A19

Last page number:

A37

Abstract

SUMMARY: Research suggests that staff auditors are more comfortable interacting with client personnel through email than face-to-face and that this choice of communication mode has the potential to impact audit outcomes. However, very little is known about how staff auditors choose a communication mode and its effects on their client interactions. Therefore, we present survey-based evidence that the majority of staff auditors prefer to interact with the client face-to-face but use face-to-face and email relatively equally. Auditors who primarily email the client place less value on client connection, and those who prefer email report feeling more communication anxieties related to the client. Importantly, the use of face-to-face communication is associated with more positive and productive client interactions. Firms can use the results of our study to understand the factors influencing staff auditors’ preference for and use of different communication modes and its effect on audit outcomes, particularly as remote work increases.

Keywords

Auditor development; Auditor inquiry; Auditor-client interactions; Communication mode

Disciplines

Accounting

Language

English

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