Download or read book The Role of Social Presence in Auditor Client Interactions written by Erin M. Hawkins and published by . This book was released on 2020 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditors frequently interact with clients to perform inquiries and must maintain an appropriate level of professional skepticism during these interactions. Inquiries can be performed using various communication mediums. While prior research has shown partners prefer traditional face-to-face (FTF) interactions, many younger auditors prefer computer-mediated communication (CMC) (Bennett and Hatfield 2018). The present study utilizes Social Presence Theory to predict that skeptical behavior depends on the communication medium of the auditor-client interaction, such that auditors who perceive high social presence are less skeptical than auditors who perceive low social presence. The present study fully explores the relationship between communication medium, social presence, and skepticism by manipulating communication medium and measuring perceived social presence. Results support the prediction that auditors are less skeptical when they perceive high social presence. However, auditors do not always perceive social presence as previously assumed (i.e., high social presence for FTF and low social presence for CMC).

Download or read book Understanding Auditor client Relationships written by Gary Kleinman and published by Gary Kleinman. This book was released on 2001 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work is intended to assist researchers, regulators, and practitioners who are interested in the topic of auditor independence. It presents a comprehensive model of the individual, work place, organization, inter-organizational, and organizational field level determinants of the topic.

Download or read book Research on Professional Responsibility and Ethics in Accounting written by Tara J. Shawver and published by Emerald Group Publishing. This book was released on 2024-05-30 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research on Professional Responsibility and Ethics in Accounting Volume 26 explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on corporate social responsibility.

Download or read book The influence of clients on the social identities within the audit profession written by Johanna Sylvander and published by Linköping University Electronic Press. This book was released on 2020-03-02 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt: The overall purpose of the thesis is to explore the meaning of professionalism and independence for the individuals within the audit arena. Professionalism is defined as the occupational values that guide auditors’ professional behaviour, and how independence is understood is assumed to be influenced by the social groups the auditors identify with. The audit arena consists of several social actors, i.e. the audit profession, audit firms, and auditors, as well as external constituencies of the profession, i.e. accountors and accountees. The audit profession both serves the public interest by quality-ensuring the information provided by the accountors to the accountees as well as conducts business in a state-sanctioned monopoly-like market. Appearing independent and professional is therefore critical for the profession as independence and professionalism is the basis of society’s trust in the profession and may particularly influence the profession’s ability to recruit and retain staff. The audit profession, audit firms, offices and audit teams are social groups which influence the values, attitudes, and behaviours of the auditors through the process of socialization into the profession and the audit firm. However, accountors (i.e. clients) and accountees (i.e. stakeholders such as investors) are also social actors, who may influence the values, attitudes, and behaviour of auditors, if auditors identify with these social actors. Exploring the social identities at ‘play’ within the audit arena enables us to more fully understand the values that guide professional work. The thesis empirically investigates the social identity audit arena through potential, current, and former audit employees’ perceptions of the audit arena, where the data is both qualitative (interviews) and quantitative (surveys) in nature. The empirical material provides both pre-socialized and post-socialized perspectives on the audit arena, where the bulk of the material stems from the pre-socialized perspective. The thesis suggests that there are two types of auditors, namely small client auditors and large client auditors, where the small client auditor group dominates the audit arena. The role of the small client auditor is described differently from the large (public) client auditor’s role. The small client auditor is perceived as a teacher who helps the clients run their businesses better, and avoid problems with tax authorities et cetera, making it necessary for the auditor to have a good and close relationship with the client in order to fulfil her/his role. The large client auditor is described more as having the ‘traditional’ guardians of the market role. Hence, it seems as the small client auditor is guided by other values and has a different understanding of independence compared to the large client auditor. However, the large client auditor is also perceived as having a counselling teacher role, indicating that some professional values are shared by small client and large client auditors. These different roles auditors are perceived to have, where independence and working for the public interest seem to mean different things, can influence how new audit employees perceive the profession. If employees expect to work as ‘large client auditors’, but instead experience work being guided by small client auditor values (or vice versa), it may influence the willingness to stay in the profession. These two roles are also a potential factor influencing the expectation gap, i.e. the gap between what society thinks the auditor does and what s/he does in practice. These two roles may therefore influence society’s image of the auditor, and where the profession may have issues in appearing independent in the relationship with small clients. Avhandlingens övergripande syfte är att utforska innebörden av professionalism och oberoende för individerna inom revisionsarenan. Professionalism definieras som de yrkesrelaterade värderingarna som styr hur man som professionell revisor bör agera och hur oberoende förstås antas påverkas av vilka sociala grupper revisorn identifierar sig med. Revisionsarenan består av flera sociala aktörer, nämligen revisionsprofessionen, revisionsbyråer, och revisorer, och även externa intressenter till professionen, nämligen redovisningsskyldiga och redovisningsberättigade. Revisionsprofessionen har ett viktigt samhällsuppdrag att kvalitetssäkra informationen som de redovisningsskyldiga tillhåller de redovisningsberättigade. Dock bedriver professionen samtidigt affärer på den monopolmarknad professionen har genom den lagstadgade revisionen. För professionen är det därmed av yttersta vikt att framstå som oberoende och professionell, då oberoende och professionalism är grunden för samhällets tillit till professionen. Innebörden av professionalism och oberoende inom revisionsarenan kan speciellt påverka professionens möjligheter att rekrytera och behålla personal. Revisionsprofessionen, revisionsbyråerna, arbetskontoren och revisionsteamen är sociala grupper som påverkar revisorers värderingar, attityder och beteende genom socialiseringen in i professionen och revisionsbyrån. De redovisningsskyldiga (klienter) och de redovisningsberättigade (intressenter så som investerare) är andra sociala aktörer som kan påverka revisorers värderingar, attityder och beteende, om revisorerna identifierar sig med dessa sociala grupper. Genom att utforska vilka sociala identiteter som verkar inom revisionsarenan kan vi få större kunskap kring vilka värderingar som styr det professionella arbetet. Avhandlingen undersöker potentiella, nuvarande och före detta revisionsmedarbetares uppfattningar om revisionsarenan, där empirin både är av kvalitativ (intervjuer) och kvantitativ (enkäter) natur. Det empiriska materialet ger både ett ‘försocialiserat’ och ‘eftersocialiserat’ perspektiv på revisionsarenan, där tyngden ligger på det försocialiserade perspektivet. Avhandlingen tyder på att det finns två typer av revisorer, nämligen ‘småbolagsrevisorer’ och ‘storbolagsrevisorer’, där ‘småbolagsrevisorer’ är den största gruppen. ‘Småbolagsrevisorns’ roll beskrivs annorlunda jämfört med hur ‘storbolagsrevisorns’ roll beskrivs. ‘Småbolagsrevisorn’ uppfattas som en lärare som hjälper klienterna att driva sina företag bättre, och undvika problem med Skatteverket med mera, vilket innebär att revisorn måste ha en god och nära relation med klienten för att kunna uppfylla sin roll. ‘Storbolagsrevisorn’ beskrivs mer som revisorsrollen traditionell beskrivs, d.v.s. som en ‘marknadsväktare’ och en oberoende granskare. Det verkar alltså som att ‘småbolagsrevisorn’ utgår ifrån andra professionella värderingar och har en annan förståelse av oberoende jämfört med ‘storbolagsrevisorn’. Dock uppfattas ‘storbolagsrevisorn’ även ha en rådgivande lärarroll, vilket indikerar att ‘småbolagsrevisorer’ och ‘storbolagsrevisorer’ delar vissa professionella värderingar. Dessa olika roller som revisorer upplevs ha, där oberoende och arbete för det allmännas intresse verkar betyda olika saker, kan påverka hur nya anställda upplever revision som yrke. Om anställda förväntar sig att arbeta som en ’storbolagsrevisor’ men istället får uppleva yrket som en ’småbolagsrevisor’ (eller tvärtom) så kan det påverka viljan att vara kvar i yrket. Dessa två roller är även en potentiell aspekt som påverkar förväntansgapet, dvs skillnaden mellan vad samhället tror att revisorn gör och vad hen faktiskt gör. Dessa två roller kan alltså påverka samhällets bild av revisorn, där revisionsprofessionen kan ha svårt att hävda sig vara oberoende gentemot dessa mindre klienter.

Download or read book Staff Auditors Proclivity for Computer Mediated Communication With Clients and Its Effect on Skeptical Behavior written by G. Bradley Bennett and published by . This book was released on 2018 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: A questioning nature and professional skepticism are fundamental requirements for auditors to conduct high quality audits and facilitate appropriate financial reporting. This study considers whether computer-mediated communication (CMC) reduces auditors' questioning during interactions with the client, compared to face-to-face (FTF) communication. We also examine how nonverbal cues commonly associated with deception affect auditors' skeptical behavior. Based on partner interviews and a survey comparing partners/managers with staff, we find that partners are concerned with the increased use of CMC for a variety of reasons, and that staff are more comfortable using CMC in a wider array of audit settings than are managers and partners. Experimental results based on Social Presence Theory (SPT) demonstrate that FTF interactions include more content and follow-up questions (a key aspect of skepticism) than CMC. Additionally, auditors engage in fewer relationship-building statements when communicating electronically. Also consistent with SPT, auditors communicating electronically request more documentation, though they ask fewer questions in general. Finally, using a unique measure of auditor skepticism based on revealed behavior, we find that auditors were more skeptical if the controller displayed nonverbal cues associated with deception, than when these specific cues were not present or not observable (CMC). Our findings suggest that communication mediums with reduced channels (e.g., no audio or visual channels), such as CMC, are less appropriate for complex and unique problem solving tasks. When paired with the concern that younger staff auditors are more likely to engage in CMC, skeptical behavior could be stunted in the modern audit environment, impacting financial statement quality.

Download or read book Risk Communication for the Future written by Mathilde Bourrier and published by Springer. This book was released on 2018-06-27 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: The conventional approach to risk communication, based on a centralized and controlled model, has led to blatant failures in the management of recent safety related events. In parallel, several cases have proved that actors not thought of as risk governance or safety management contributors may play a positive role regarding safety. Building on these two observations and bridging the gap between risk communication and safety practices leads to a new, more societal perspective on risk communication, that allows for smart risk governance and safety management. This book is Open Access under a CC-BY licence.

Download or read book Unwrapping Presence written by Keith K. Nickerson and published by . This book was released on 2012 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The present study extends social presence research by exploring a practical technique to augment social presence and quality of interaction in computer-mediated ad hoc team communication. Undergraduate participants, n=118, were assigned to one of three experimental conditions designed to manipulate their feeling of "connectedness" with their communication partners. Participants had either face-to-face (FTF) social interaction prior to a computer-mediated communication (CMC)-based consensus-making task, CMC-based social interaction prior to the task, or no social interaction prior to the task. The study found that both FTF and CMC-based social interaction prior to a computer-mediated task significantly increased users' perceptions of both social presence and quality of interaction relative to having no prior social interaction. The study also found strong correlation between social presence and quality of interaction. Highlighted by these findings is the practical recommendation that managers and educators provide opportunities, however brief and in either FTF or CMC-based settings, for group members to interact socially before engaging in task-oriented computer-mediated exchanges.

Download or read book Social Media Audit written by Urs E. Gattiker and published by Springer Science & Business Media. This book was released on 2012-10-28 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Social media has drastically improved the way we can reach target audiences and serve our customers. Like its financial counterpart, the social media audit (SMA) can be described as a formalized review of anorganization's social media activities. However, contrary to financial audits, social media audits are not guided by government regulations or a set of professional rules and standards. This book will address social media marketing issues using a cost benefit approach, while presenting a systematic approach to review the organization's social media activities. Using the checklists and templates provided in this book will enable readers to conduct an audit that helps identify target areas for performance improvement and recommendations for how to achieve these objectives. Social media platforms discussed include: Facebook, LinkedIn, Google Plus, Twitter, Tumblr, and Xing.

Download or read book Interacting with Presence written by Giuseppe Riva and published by Walter de Gruyter GmbH & Co KG. This book was released on 2014-10-08 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: The experience of using and interacting with the newest Virtual Reality and computing technologies is profoundly affected by the extent to which we feel ourselves to be really ‘present’ in computer-generated and -mediated augmented worlds. This feeling of 'Presence’, of “being inside the mediated world”, is key to understanding developments in applications such as interactive entertainment, gaming, psychotherapy, education, scientific visualisation, sports training and rehabilitation, and many more. This edited volume, featuring contributions from internationally renowned scholars, provides a comprehensive introduction to and overview of the topic of mediated presence - or ‘tele-presence’ - and of the emerging field of presence research. It is intended for researchers and graduate students in human-computer interaction, cognitive science, psychology, cyberpsychology and computer science, as well as for experienced professionals from the ICT industry. The editors are all well-known professional researchers in the field: Professor Giuseppe Riva from the Catholic University of Milan, Italy; Professor John Waterworth from Umeå University, Sweden; Dianne Murray, an HCI Consultant and editor of the journal “Interacting with Computers”.

Download or read book Research Handbook on Accounting and Ethics written by Marion Brivot and published by Edward Elgar Publishing. This book was released on 2023-03-02 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.

Download or read book International Journal of Market Research written by and published by . This book was released on 2010 with total page 886 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Digital Marketing Excellence written by Dave Chaffey and published by Taylor & Francis. This book was released on 2017-03-31 with total page 691 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its fifth edition, the hugely popular Digital Marketing Excellence: Planning, Optimizing and Integrating Online Marketing is fully updated, keeping you in line with the changes in this dynamic and exciting field and helping you create effective and up-to-date customer-centric digital marketing plans. A practical guide to creating and executing digital marketing plans, it combines established approaches to marketing planning with the creative use of new digital models and digital tools. It is designed to support both marketers and digital marketers, and students of business or marketing who want a thorough yet practical grounding in digital marketing. Written by two highly experienced digital marketing consultants, the book shows you how to: Draw up an outline digital marketing plan Evaluate and apply digital marketing principles and models Integrate online and offline communications Implement customer-driven digital marketing Reduce costly trial and error Measure and enhance your digital marketing Learn best practices for reaching and engaging your audiences using the key digital marketing platforms like Apple, Facebook, Google and Twitter. This new edition seamlessly integrates the latest changes in social media technology, including expanded coverage of mobile technology, demonstrating how these new ways to reach customers can be integrated into your marketing plans. It also includes new sections on data analytics, clearly demonstrating how marketers can leverage data to their advantage. Offering a highly structured and accessible guide to a critical and far-reaching subject, Digital Marketing Excellence, Fifth Edition, provides a vital reference point for all students and managers involved in marketing strategy and implementation.

Download or read book Marketing Communications written by Ze Zook and published by Kogan Page Publishers. This book was released on 2016-02-03 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: Marketing Communications provides a comprehensive overview of every aspect of marketing communications, from social media, advertising, PR and sponsorship to direct selling and merchandizing. It presents modern marketing communications theories and tools in an accessible way so readers can fully understand the landscape and achieve better results. With a plethora of examples and case studies, as well as online support material for lecturers and students, this essential textbook will guide students and practitioners through everything they need to know about the changing face of marketing. This fully updated 6th edition of Marketing Communications features more of the underpinning theory whilst building on its impressive reputation as a leading practical textbook on the subject. Case studies and anecdotes from companies such as Campbell's Soup, Spotify, Paypal, Kraft and Nike focus on recent digital developments to bring the latest marketing tools to life. With a particular emphasis on analytics, engagement and integration, it addresses the integrated offline and online with social media approach to reflect the current state of play for marketing communications experts. This edition is also supported by a wealth of online resources, including lecture slides for every chapter and self-tests for students.

Download or read book The Oxford Handbook of Professional Service Firms written by Laura Empson and published by OUP Oxford. This book was released on 2015-08-13 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past three decades the Professional Service Firm (PSF) sector has emerged as one of the most rapidly growing, profitable, and significant in the global economy. In 2013 the accountancy, management consulting, legal, and architectural sectors alone generated revenues of US$ 1.6 trillion and employed 14 million people. PSFs play an important role in developing human capital, creating innovative business services, reshaping government institutions, establishing and interpreting the rules of financial markets, and setting legal, accounting and other professional standards. The study of PSFs can offer insights into the contemporary challenges facing organizations within the knowledge economy, and deepen understanding of more conventional organizations. Despite their significance, however, PSFs have until recently remained very much in the shadows of organizational and management research. The Oxford Handbook of Professional Service Firms marks the coming of age of PSF scholarship with a comprehensive and integrative exploration of current research and thinking on PSFs, featuring contributions from internationally renowned scholars in the fields of organizational and management studies. It is divided into three distinct sections - the professions, the firms, and the professionals that work within them - and covers subjects from governance and leadership to regulation, entrepreneurship, and diversity. Bringing together a broad range of empirical and theoretical perspectives, the Handbook offers many potentially important insights into the contemporary challenges of organizations in the knowledge economy and suggests new lines of inquiry that may shed further light on the activities and performance of PSFs and the professionals who work within them.

Download or read book Customer Centric Marketing Strategies Tools for Building Organizational Performance written by Kaufmann, Hans-Ruediger and published by IGI Global. This book was released on 2012-11-30 with total page 675 pages. Available in PDF, EPUB and Kindle. Book excerpt: As customer orientation continues to gain importance in the marketing field, there has been a growing concern for organizations to implement effective customer centric policies. Customer-Centric Marketing Strategies: Tools for Building Organizational Performance provides a more conceptual understanding on customer-centric marketing strategies as well as revealing the success factors of these concepts. This book will discuss how to improve the organization’s financial and marketing performance.

Download or read book Marketing Communications written by PR Smith and published by Kogan Page Publishers. This book was released on 2024-03-03 with total page 761 pages. Available in PDF, EPUB and Kindle. Book excerpt: Full marketing integration is vital in establishing effective marketing initiatives. This newly updated, clear and accessible textbook provides students and practitioners with the skills they need to deliver successful campaigns for the modern consumer. The 8th edition of Marketing Communications continues to be a core resource covering all aspects of marketing from the planning stages and implementation to measuring data and campaign performance. Explore how to navigate buyer behaviour, social selling, PR campaigns, big data, marketing automation and more with this complete textbook. Learn through current, real-world case studies from global companies such as TikTok and Spotify and explore what it takes to build a truly integrated, successful marketing plan. Incorporating branding, customer journey, advertising and more, Marketing Communications also provides in depth content on the legal requirements you need to develop your strategy including all you need to know about new GDPR rules and 3rd party data. New to this edition, it includes information on the ongoing impact of AI in all aspects of marketing communications ensuring that you have all the tools necessary to reach the modern consumer while utilizing the latest industry technologies. This book will give readers the confidence to work in an environment of constant technological transformation and build the core skills they need as marketers to create fully integrated strategies and successful campaigns.

Download or read book Strategic Customer Management written by Adrian Payne and published by Cambridge University Press. This book was released on 2013-03-28 with total page 547 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first textbook to integrate relationship marketing and CRM. Case studies from around the world connect theory with global practice.