An examination of the factors that affect electronic communications between auditors and their client
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Date
1996
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Publisher
The Ohio State University
Abstract
This study examines the factors that affect electronic communications between auditors and their clients. Although there are many factors that affect these communications, distance, the technological sophistication of the client, the technological sophistication of the auditing firm, and the size of the client were chosen as the four factors to be examined most closely. The responses from sixty-five surveys distributed to auditors in Columbus were used to test whether these four factors affected electronic communications between auditors and their clients. None of these four factors affect electronic communications, but two other factors--no need currently and no perceived value--were found to be possible explanations for why auditors are not communicating electronically.