{"407131":{"#nid":"407131","#data":{"type":"event","title":"PhD Defense by Melissa Carlisle","body":[{"value":"\u003Cp\u003E\u003Cstrong\u003EMelissa Carlisle\u003C\/strong\u003E\u003C\/p\u003E\u003Cp\u003EPhD Candidate - Accounting\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003EArea:\u003C\/strong\u003E Accounting\u003Cbr \/\u003E \u003Cstrong\u003ECommittee:\u003C\/strong\u003E Dr. Bryan Church (Chair), Dr. Tina Carpenter (University of Georgia) Dr. Jeffrey Hales, Dr. Shankar Venkataraman, Dr. Adam Vitalis\u003Cbr \/\u003E \u003Cstrong\u003ETitle:\u003C\/strong\u003E Auditors\u0027 Evaluation of Evidence: The Effect of Communication Medium and Management Information\u003Cbr \/\u003E \u003Cbr \/\u003E \u003Cstrong\u003EDissertation Summary:\u003C\/strong\u003E \u003C\/p\u003E\u003Cp\u003EThis study investigates the effect of communication medium (e.g. face-to-face, written) and management information (i.e. background information on client personnel) on auditors\u2019 judgments of evidence persuasiveness in a management inquiry setting. Management information directs auditors to focus on the source of the evidence, creating a goal of assessing management during evidence collection. Auditors are distracted away from the evidence when the communication medium presents management characteristic cues (i.e. face-to-face), unrelated to the message and related to their new goal of assessing management. By comparison, when evidence is communicated by a medium that does not provide additional management characteristic cues (i.e. written), auditors are better able to evaluate the evidence without distraction. I predict an interaction effect, where communication medium effects auditor judgments when management information is provided, but not otherwise.\u003C\/p\u003E\u003Cp\u003EI design a 2x2 between-participants experiment to test my theory and present results of an experiment with 122 practicing senior auditors. Auditor participants receive an explanation from a client\u2019s assistant controller to explain an unexpected fluctuation in a financial ratio. I manipulate the means by which the assistant controller communicates with the auditor (communication medium) and the presence of background information about the assistant controller (management information). Results of my experiment indicate an interaction effect of the communication medium and management information. When management information is provided, auditors assess the evidence as more persuasive when communication is face-to-face versus text. Auditors not receiving management information do not assess the evidence any differently, irrespective of communication medium. I also find evidence that auditors assess management differently when management information is provided. The results suggest that auditors are focused more on evaluating management when communicating through face-to-face versus written mediums. Further, these assessments of management are consistent with the pattern of persuasiveness, indicating that they use this information more in their judgments when communicating face-to-face versus text and only when management information is provided.\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E","summary":null,"format":"limited_html"}],"field_subtitle":"","field_summary":"","field_summary_sentence":[{"value":"Auditors\u0027 Evaluation of Evidence: The Effect of Communication Medium and Management Information"}],"uid":"27707","created_gmt":"2015-05-26 09:47:37","changed_gmt":"2016-10-08 02:12:06","author":"Tatianna Richardson","boilerplate_text":"","field_publication":"","field_article_url":"","field_event_time":{"event_time_start":"2015-06-08T14:00:00-04:00","event_time_end":"2015-06-08T16:00:00-04:00","event_time_end_last":"2015-06-08T16:00:00-04:00","gmt_time_start":"2015-06-08 18:00:00","gmt_time_end":"2015-06-08 20:00:00","gmt_time_end_last":"2015-06-08 20:00:00","rrule":null,"timezone":"America\/New_York"},"extras":[],"groups":[{"id":"221981","name":"Graduate Studies"}],"categories":[],"keywords":[{"id":"1427","name":"Accounting"},{"id":"1072","name":"Business"},{"id":"1366","name":"defense"},{"id":"1808","name":"graduate students"},{"id":"913","name":"PhD"}],"core_research_areas":[],"news_room_topics":[],"event_categories":[{"id":"1788","name":"Other\/Miscellaneous"}],"invited_audience":[{"id":"78771","name":"Public"}],"affiliations":[],"classification":[],"areas_of_expertise":[],"news_and_recent_appearances":[],"phone":[],"contact":[],"email":[],"slides":[],"orientation":[],"userdata":""}}}