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

Building Deeper Relationships: How Steppenwolf Theatre Company Is Turning Single-Ticket Buyers Into Repeat Visitors

Describes the company's strategies to engage all audience members, including through post-show discussions, special events, diverse online content, and equal treatment of subscribers and non-subscribers; outcomes; and contributing factors

More Than Just a Party: How the Isabella Stewart Gardner Museum Boosted Participation by Young Adults

Describes an after-hours program designed to boost attendance among young adults and factors contributing to its success, including the elimination of perceptual barriers, encouragement of informal interaction, and exploration of galleries