The Effects of an Auditor\u27s Communication Mode and Professional Tone on Client Responses to Audit Inquiries

In this study, we investigate whether receiving an auditor inquiry via e-mail differentially affects client responses as compared to more traditional modes of inquiry, and whether those responses are affected by the auditor\u27s professional tone. In an experiment, experienced business professionals respond to an auditor\u27s information request regarding a potential accounting adjustment. We varied the communication mode of the request (e-mail, audio, or visual) and the professional tone of the communication (more versus less professional) and then measured the extent to which participants revealed information that either supported or did not support the client\u27s accounting position. We find that if an auditor asks for information via e-mail, client responses are more biased towards information that supports the client\u27s position as compared to audio or visual inquiries. In addition, we find that clients respond in a more biased manner when the inquiry is worded in a less professional tone as compared to a more professional tone. Further underscoring the implications of these findings for audit outcomes, our results suggest that if an auditor\u27s request leads clients to provide a response that is biased towards client-supporting information, clients may be less likely to agree with an auditor\u27s proposed income-decreasing adjustment

The Law of Exponential Growth: Evidence, Implications and Forecasts

published or submitted for publicatio

Unraveling the dynamics of growth, aging and inflation for citations to scientific articles from specific research fields

We analyze the time evolution of citations acquired by articles from journals of the American Physical Society (PRA, PRB, PRC, PRD, PRE and PRL). The observed change over time in the number of papers published in each journal is considered an exogenously caused variation in citability that is accounted for by a normalization. The appropriately inflation-adjusted citation rates are found to be separable into a preferential-attachment-type growth kernel and a purely obsolescence-related (i.e., monotonously decreasing as a function of time since publication) aging function. Variations in the empirically extracted parameters of the growth kernels and aging functions associated with different journals point to research-field-specific characteristics of citation intensity and knowledge flow. Comparison with analogous results for the citation dynamics of technology-disaggregated cohorts of patents provides deeper insight into the basic principles of information propagation as indicated by citing behavior.Comment: 13 pages, 6 figures, Elsevier style, v2: revised version to appear in J. Informetric