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Keywords: auditor–client interactions
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Journal Articles
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
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 1–17.
Published: 01 February 2021
... information, auditors react with increased skepticism similar to the email conditions. auditor-client interactions distraction-conflict theory priming skepticism mode of communication computer mediated communications media-richness Throughout the course of an audit, audit associates...