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Full-Text Articles in Business
Sounds Good To Me: How Communication Mode And Priming Affect Auditor Performance, Mary Parlee Durkin, S. Jane Jollineau, Sarah C. Lyon
Sounds Good To Me: How Communication Mode And Priming Affect Auditor Performance, Mary Parlee Durkin, S. Jane Jollineau, Sarah C. Lyon
Accounting Faculty Articles and Research
Audit associates routinely interact with clients to request explanations and evidence regarding financial statement account balances. Client explanations may be vague or incomplete. We examine whether auditors' assessments of the quality of client explanations and their decision to follow-up with the client are influenced by (1) communication modes that vary in media richness, and (2) a prime that is intended to stimulate skeptical behavior. Media richness refers to the amount of data inherent in the communication mode. We predict that richer communication modes, such as video, can be more distracting than less rich communication modes, such as email. More distracted …