Λεπτομέρειες βιβλιογραφικής εγγραφής
| Τίτλος: |
Talking to New Auditors about Client Service. |
| Συγγραφείς: |
Ricci, Michael A.1 (AUTHOR), Hatfield, Richard C.2 (AUTHOR), Hoang, Kris2 (AUTHOR), Thomas, Edward3 (AUTHOR) |
| Πηγή: |
Accounting Horizons. Sep2026, Vol. 40 Issue 3, p285-297. 13p. |
| Θεματικοί όροι: |
*Auditors, *Client relations, *Auditing, *Quality of service, Professional-client communication, Face-to-face communication |
| Περίληψη: |
SYNOPSIS: This paper challenges practitioners and educators to reconsider how they talk to new auditors about the client service aspect of auditing. New auditors will undoubtedly be coached to provide excellent client service (e.g., to communicate timely, work around client schedules, make small talk). Whereas it might be tempting to frame these practices as commercial endeavors that are separable from, or even inconsistent with, auditors' responsibility to the public, emerging research links these practices to improvements in audit quality. We synthesize this research and, based on the evidence, propose that high-quality client service can be presented to new auditors as a strategic tool that elicits client cooperation and empowers auditors to ask tough questions. We then report experimental evidence indicating that students respond more positively to strategic than commercial framing of client service when these alternatives are directly contrasted, but not when this contrast is absent. [ABSTRACT FROM AUTHOR] |
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