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Keywords: auditor–client interactions
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Journal Articles
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection
Available to Purchase
AUDITING: A Journal of Practice & Theory (2023) 42 (1): 27–51.
Published: 01 February 2023
...Melissa Carlisle; Christine Gimbar; J. Gregory Jenkins SUMMARY Accounting research finds that staff auditors, who increasingly interact with high-level client management, maintain positions of lower power in auditor–client interactions. We conducted semistructured interviews with 22 practicing...
Journal Articles
Sounds Good to Me: How Communication Mode and Priming Affect Auditor Performance
Available to Purchase
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 1–17.
Published: 01 February 2021
... note: Accepted by Christine E. Earley, under the Senior Editorship of Christopher P. Agoglia. 1 3 2019 1 9 2020 2021 auditor-client interactions distraction-conflict theory priming skepticism mode of communication computer mediated communications media-richness...
