The Effect of the Social Mismatch between Staff Auditors and Client Management on the Collection of Audit Evidence

• 成果类型: Article
• 署名作者: Bennett, G. Bradley; Hatfield, Richard C.
• 署名单位: University of Massachusetts System; University of Massachusetts Amherst; University of Alabama System; University of Alabama Tuscaloosa
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr-50286
• 发表日期: 2013
• 页码: 31-50
• 关键词: face-to-face; decision-making; COMMUNICATION; ACCOUNTABILITY; IMPACT

摘要

This study provides both survey and experimental evidence to consider how social interactions between staff-level auditors and client management may affect staff auditors' perceptions and influence their decisions regarding the collection of audit evidence. During fieldwork, staff-level auditors have extensive interaction with client management. Survey evidence suggests that these staff-level auditors are often mismatched'' with client management, in terms of their experience, age, and accounting knowledge. Experimental results indicate that staff-level auditors may reduce the extent to which they collect evidence to avoid these interactions. Finally, the use of email communication with client management helped to mitigate the reduction in evidence collected caused by avoiding in-person interactions. Interestingly, when not collecting all the evidence, approximately half of the participants documented their findings in a vague or inappropriate manner, which would likely reduce the likelihood that reviewing auditors would identify a problem. Given the extent of audit evidence collected by young staff auditors, these findings have direct implications for workpaper and audit quality.