From the coffee machine coincidence to scheduling teams meeting: the impact of telecommuting and the customer relation

Claire Bassin (), Jean-François Gajewski () and Luc Meunier ()
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Claire Bassin: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon
Jean-François Gajewski: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon
Luc Meunier: ESSCA - ESSCA – École supérieure des sciences commerciales d'Angers = ESSCA Business School

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Abstract: The global pandemic vastly expanded reliance on telecommuting, a trend that has persisted even after the conclusion of mandatory lockdown measures. Accordingly, it becomes necessary to address its impact in different industries and on various work outcomes, including auditing. With 18 semi-structured interviews with audit managers and certified public accountants, the current study identifies critical effects, including degraded communications with clients and losses of information, especially "soft" information. Casual conversations, around the proverbial coffee machine, which previously provided unexpected, relevant information, no longer exist. The findings thus suggest that remote audits reduce the quality of auditing, due to the loss of information richness associated with interactions that take place only through video conferencing.

Keywords: Remote Audit; Audit Quality; Media Richness (search for similar items in EconPapers)
Date: 2024-05-15
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Published in European Accounting Association, May 2024, Bucarest, Romania

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04601134

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