报告题目 | How Should Auditors Communicate with Clients Remotely? The Role of Communication Medium and Influence Tactic |
报告人（单位） | 孙岩 （哈尔滨工业大学 教授、博士生导师） |
主持人（单位） | 王亮亮（东南大学） |
时间地点 | 时间：2024年6月20日（周四）15:00 地点：经管楼B201 |
报告内容摘要： A social mismatch between young, inexperienced staff-level auditors and more experienced client management in their interactions hurts audit quality (Bennett and Hatfield 2013). Prior literature is silent on what communication strategies staff auditors should take in such a social mismatch situation. We add to this line of research by examining the relative efficacy of two influence tactics (“soft” versus “hard,” depending on the degree of coercion) on a client’s cooperative attitude, and whether the relative efficacy changes with communication medium (email versus virtue meeting). In an experiment, we ask experienced business professionals to assume the role of client managers responding to a staff auditor’s request. We find that when the auditor’s request is communicated via email, the client is more cooperative when the auditor adopts a hard rather than soft tactic. In contrast, when the auditor’s request is communicated via virtual meeting, the client is more cooperative when the auditor adopts a soft rather than hard tactic. Our study has practical and theoretical implications. | |
报告人简介：
孙岩，哈尔滨工业大学经济与管理学院教授、博士生导师、会计系主任，会计学国家级一流专业负责人；担任中国会计学会理事、《管理科学》期刊领域副主编。致力于会计审计职业判断与决策、资本市场投资者行为等领域的研究，入选全国会计领军人才（学术类）。研究成果发表于《审计研究》及Contemporary Accounting Research (FT 50)等国内外高水平学术期刊，并于科学出版社出版专著《客户行为与审计师决策》。主持国家自然科学基金项目2项、教育部人文社科项目2项，主持并参与国家审计署重大科研项目、中央高校基本科研业务费项目等十余项。 | |
