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Journal Articles

Negative Auditor-Client Interactions—An Exploration of Power Dynamics During Audit Evidence Collection

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Melissa Carlisle, Christine Gimbar, J. Gregory Jenkins
Journal: Current Issues in Auditing
Current Issues in Auditing (2024) 18 (2): P1–P11.
https://doi.org/10.2308/CIIA-2023-022
Published: 01 October 2024
.... Wright. 20 09 2023 09 06 2024 13 06 2024 2024 auditor-client interactions ghost ticking independence power quality threatening behaviors Prior research reports that client management frequently exert control over various aspects of the audit...
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Journal Articles

The Role of Communication Mode in Auditor-Client Interactions: Insights from Staff Auditors

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Melissa Carlisle, Erin L. Hamilton
Journal: Current Issues in Auditing
Current Issues in Auditing (2021) 15 (1): A19–A37.
https://doi.org/10.2308/CIIA-2020-007
Published: 10 September 2020
.... Hamilton, University of Nevada, Las Vegas, Lee Business School, Department of Accounting, Las Vegas, NV, USA. Editor's note: Accepted by Lisa Milici Gaynor. 1 5 2020 1 9 2020 2021 communication mode auditor-client interactions auditor inquiry auditor development...
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Journal Articles

Email versus In-Person Audit Inquiry: Recent Research and Additional Survey Data

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Aaron Saiewitz
Journal: Current Issues in Auditing
Current Issues in Auditing (2018) 12 (2): A36–A44.
https://doi.org/10.2308/ciia-52267
Published: 01 September 2018
... 2018 communication mode auditor-client interactions audit inquiry Audit partners have expressed concerns about staff auditors' tendency to use email for inquiries with client personnel. These concerns include whether junior auditors will effectively create relationships with clients...
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