International Journal of Accounting and Taxation

Ease of Communication with Supervisors and Auditors’ Information Search Behavior
Yee-Chy Tseng, Ruey-Dang Chang

Abstract
This study examines whether ease of communication with supervisors has a positive effect on the breadth and depth of information search that takes place in the execution of an audit assignment. 132 auditors with 2-to-5 years of audit experience participate in a questionnaire survey on the information search behavior the last time they performed a typical audit for a for-profit client. The result shows that ease of entering has a positive and significant correlation with both breadth and depth of information search.

Full Text: PDF     DOI: 10.15640/ijat.v4n2a8