Audit firms are increasingly adopting mobile communication devices, but their impact on the advice given by supervisors remains unclear. This study examines whether and how the choice of communication device (mobile phone vs. PC) and the psychological distance supervisors feel from the task, affect the advice they give to their subordinates, particularly in terms of enhancing professional skepticism. Using an experiment, we find that mobile phones make skepticism-enhancing advice less persuasive compared to PCs, particularly when supervisors are closely involved in the task.
However, when supervisors are more distanced from the task, mobile phones do not significantly reduce the quality of advice and may even enhance certain aspects of professional skepticism. These findings highlight the importance of understanding the behavioral effects of communication tools and being purposeful when making communication choices.
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