The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions

25 Pages Posted: 23 Feb 2020 Last revised: 31 Jul 2023

Date Written: June 19, 2022

Abstract

Auditors frequently interact with clients to perform inquiries and must maintain an appropriate level of professional skepticism during these interactions. Inquiries can be performed using various communication mediums. While prior research has shown partners prefer traditional face-to-face (FTF) interactions, many younger auditors prefer computer-mediated communication (CMC) (Bennett and Hatfield 2018). The present study examines the effect of four levels of communication medium (email, chat, video, and FTF) on auditor skeptical behavior. Results provide evidence that auditors are less skeptical for chat, video, and FTF interactions compared to email interactions. Interestingly, These findings inform practitioners of what types of auditor-client interactions may negatively impact auditor skeptical behavior.

Keywords: Professional skepticism, Auditor-client relationships, Communication medium

Suggested Citation

Hawkins, Erin M, The Influence of Communication Medium on Professional Skepticism in Auditor-Client Interactions (June 19, 2022). Available at SSRN: https://ssrn.com/abstract=3521534 or http://dx.doi.org/10.2139/ssrn.3521534

Erin M Hawkins (Contact Author)

Clemson University ( email )

Clemson, SC 29634
United States

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