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Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix
European Accounting Review ( IF 2.845 ) Pub Date : 2021-01-12
Sanaz Aghazadeh, J. Owen Brown, Laura Guichard, Kris Hoang

ABSTRACT

We provide a comprehensive review and synthesis of behavioral experimental literature that examines persuasion in auditing. We organize our review by applying the five Components of Persuasive Communication from the Communication-Persuasion Matrix. Our synthesis identifies two primary contexts in which persuasion attempts occur in the auditing setting: (1) auditors and clients engaging in or coping with others’ persuasive communications; (2) auditors coping with subordinates’ persuasion attempts in working papers. From our analysis, we identify a concentration of prior persuasion research on source, message, and receiver variables, and we develop 26 questions for future research to consider based on gaps we identify in the literature. Our literature review specifies and organizes key features of persuasion in auditing, enhances our understanding of how auditors and clients initiate and respond to persuasive communications, and discusses significant implications for both audit quality and financial reporting outcomes.



中文翻译:

审计中的说服力:从沟通-说服力矩阵的角度审视

摘要

我们提供行为实验文献的全面回顾和综合,以检查审计中的说服力。我们通过运用“传播说服力矩阵”中的说服传播力的五个组成部分来组织我们的评论。我们的综合确定了在审计环境中进行说服尝试的两个主要环境:(1)从事或应对他人的说服性沟通的审计师和客户;(2)审核员应对工作文件中下属的说服尝试。通过我们的分析,我们确定了先前在说服力研究上对信息来源信息接收者的关注程度变量,我们根据文献中发现的差距提出了26个问题供未来研究考虑。我们的文献综述指定并组织了审计说服力的关键特征,加深了我们对审计师和客户如何发起和回应说服力沟通的理解,并讨论了对审计质量和财务报告结果的重大影响。

更新日期:2021-01-13
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