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How Auditors' Client Service Affects Managers' Cooperation with Auditor Evidence Requests.

Bibliographic Details
Title: How Auditors' Client Service Affects Managers' Cooperation with Auditor Evidence Requests.
Authors: Hatfield, Richard C.1 (AUTHOR), Hoang, Kris1 (AUTHOR), Ricci, Michael A.2 (AUTHOR), Thomas, Edward3 (AUTHOR)
Source: Auditing: A Journal of Practice & Theory. Aug2025, Vol. 44 Issue 3, p111-132. 22p.
Subject Terms: *Cooperation, *Client relations, *Customer services, *Middle managers, *Audit trails, *Auditors, *Auditing, Face-to-face communication
Abstract: SUMMARY: Audit quality is threatened when client managers are uncooperative (i.e., slow to provide evidence or not forthcoming with evidence). We examine whether auditors can increase client manager cooperation by providing better client service in their day-to-day interactions with client managers. For example, auditors can provide better client service by minimizing disruptions and communicating effectively. Across two experiments, we find that managers experiencing better client service respond timelier to auditor requests and are more forthcoming with evidence, including evidence that contradicts their preferred accounting position. Our findings suggest that auditors can use client service strategically to increase access to information, but anecdotal interviews with experienced auditors suggest that these strategic benefits are not at the forefront of auditors' minds. Together, our study informs practice by illuminating strategic benefits of better client service and complements prior research which focuses on how service-related constructs can benefit auditors commercially and when negotiating with clients. [ABSTRACT FROM AUTHOR]
Copyright of Auditing: A Journal of Practice & Theory is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: Business Source Index
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PubType: Academic Journal
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IllustrationInfo
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  Data: How Auditors' Client Service Affects Managers' Cooperation with Auditor Evidence Requests.
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  Data: <searchLink fieldCode="AR" term="%22Hatfield%2C+Richard+C%2E%22">Hatfield, Richard C.</searchLink><relatesTo>1</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Hoang%2C+Kris%22">Hoang, Kris</searchLink><relatesTo>1</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Ricci%2C+Michael+A%2E%22">Ricci, Michael A.</searchLink><relatesTo>2</relatesTo> (AUTHOR)<br /><searchLink fieldCode="AR" term="%22Thomas%2C+Edward%22">Thomas, Edward</searchLink><relatesTo>3</relatesTo> (AUTHOR)
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  Data: <searchLink fieldCode="JN" term="%22Auditing%3A+A+Journal+of+Practice+%26+Theory%22">Auditing: A Journal of Practice & Theory</searchLink>. Aug2025, Vol. 44 Issue 3, p111-132. 22p.
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  Label: Subject Terms
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  Data: *<searchLink fieldCode="DE" term="%22Cooperation%22">Cooperation</searchLink><br />*<searchLink fieldCode="DE" term="%22Client+relations%22">Client relations</searchLink><br />*<searchLink fieldCode="DE" term="%22Customer+services%22">Customer services</searchLink><br />*<searchLink fieldCode="DE" term="%22Middle+managers%22">Middle managers</searchLink><br />*<searchLink fieldCode="DE" term="%22Audit+trails%22">Audit trails</searchLink><br />*<searchLink fieldCode="DE" term="%22Auditors%22">Auditors</searchLink><br />*<searchLink fieldCode="DE" term="%22Auditing%22">Auditing</searchLink><br /><searchLink fieldCode="DE" term="%22Face-to-face+communication%22">Face-to-face communication</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: SUMMARY: Audit quality is threatened when client managers are uncooperative (i.e., slow to provide evidence or not forthcoming with evidence). We examine whether auditors can increase client manager cooperation by providing better client service in their day-to-day interactions with client managers. For example, auditors can provide better client service by minimizing disruptions and communicating effectively. Across two experiments, we find that managers experiencing better client service respond timelier to auditor requests and are more forthcoming with evidence, including evidence that contradicts their preferred accounting position. Our findings suggest that auditors can use client service strategically to increase access to information, but anecdotal interviews with experienced auditors suggest that these strategic benefits are not at the forefront of auditors' minds. Together, our study informs practice by illuminating strategic benefits of better client service and complements prior research which focuses on how service-related constructs can benefit auditors commercially and when negotiating with clients. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Auditing: A Journal of Practice & Theory is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
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RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.2308/AJPT-2023-110
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 22
        StartPage: 111
    Subjects:
      – SubjectFull: Cooperation
        Type: general
      – SubjectFull: Client relations
        Type: general
      – SubjectFull: Customer services
        Type: general
      – SubjectFull: Middle managers
        Type: general
      – SubjectFull: Audit trails
        Type: general
      – SubjectFull: Auditors
        Type: general
      – SubjectFull: Auditing
        Type: general
      – SubjectFull: Face-to-face communication
        Type: general
    Titles:
      – TitleFull: How Auditors' Client Service Affects Managers' Cooperation with Auditor Evidence Requests.
        Type: main
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      – PersonEntity:
          Name:
            NameFull: Hatfield, Richard C.
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          Name:
            NameFull: Hoang, Kris
      – PersonEntity:
          Name:
            NameFull: Ricci, Michael A.
      – PersonEntity:
          Name:
            NameFull: Thomas, Edward
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            – D: 01
              M: 08
              Text: Aug2025
              Type: published
              Y: 2025
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              Value: 44
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