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FAR Literature review - "Sent from Mobile": The Influence of Communication Devices and Psychological Distance on Professional Skepticism-Enhancing Advice

In this study, we examine whether the level of auditors’ professional skepticism-enhancing advice when giving advice from a superior to a subordinate is negatively affected when communicating over a mobile phone versus a PC and whether this is mitigated when the auditor has higher psychological distance to the task workflow.

Authors

Sara Bibler CPA

Sara Bibler is a PhD candidate at the department of Accounting of the Vrije Universiteit Amsterdam.

Prof. dr. Anna Gold

Anna Gold is Professor of Auditing at Vrije Universiteit Amsterdam and Adjunct Professor at Norwegian School of Economics (NHH). She earned her PhD at the University of Amsterdam. Her research interests are in the judgment and decision-making area, primarily applied to the field of auditing. Her research has focused on the impact of regulatory changes (e.g., fraud consultation, audit firm rotation, and auditor reporting standard changes) on judgments and decisions of auditors, preparers, and financial statement users. She has also examined how auditors and audit firms manage errors and whether varying the error management climate affects auditors’ error reporting willingness and learning. Her current work focuses on how auditors use specialist advice, the communication between auditors and audit committees, and auditors’ use of audit technology. 

She has published her research in outlets such as The Accounting ReviewContemporary Accounting ResearchAuditing: A Journal of Practice & TheoryAccounting Horizons, Journal of Business Ethics, and International Journal of AuditingProfessor Gold currently serves as editor at The Accounting Review (2020-2023) and Maandblad voor Accountancy en Bedrijfseconomie (since 2018). She is a member of the editorial board of Auditing: A Journal of Practice and Theory.

dr. Farah Maham Arshad

Farah Arshad is an Assistant Professor in Accounting at the VU Amsterdam, specializing in management accounting research.  Using experiments, Farah seeks to understand how challenges and opportunities in the 21st century shape management accounting systems, such as performance evaluation and reporting. Arshad holds a PhD from the Tilburg University (2020).

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