SYNOPSIS
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. Although prior research has shown that 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 media (email, chat, video, and FTF) on auditor skeptical behavior. Results suggest that auditors are more skeptical when interacting with the client by email than by chat, video, and FTF. These findings inform practitioners of what types of auditor-client interactions may negatively impact auditor skeptical behavior.
Data Availability: Please contact the author.
