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Keywords: auditor-client communication
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (3): 25–43.
Published: 01 August 2023
... of Jayanthi Krishnan. 28 09 2020 27 09 2022 11 10 2022 2023 audit evidence auditor-client communication email fluency client response time staff-level auditor If a client takes a more moderate time to respond, then an auditor is likely to expect a more fluent...
Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (4): 163–177.
Published: 01 November 2022
...Richard C. Hatfield; Aaron Saiewitz SUMMARY In this paper, we provide theoretical and practical guidance on experimental design choices when incorporating auditor-client communication in audit research. We structure our discussion around Social Presence Theory, noting how elements of social...