Innovative Accounting Interviewing: A Comparison of Real and Virtual Accounting Interviewers

The Accounting Review, Forthcoming

69 Pages Posted: 28 Apr 2017 Last revised: 8 Nov 2019

See all articles by Matthew Pickard

Matthew Pickard

Assistant Professor of Accounting Data and Analytics

Ryan M. Schuetzler

University of Nebraska at Omaha - Department of Information Systems and Quantitative Analysis

Joseph Valacich

University of Arizona

David A. Wood

Brigham Young University - School of Accountancy

Date Written: November 6, 2019

Abstract

Recent technological advances have made it possible to create automated, virtual interviewers, called embodied conversational agents (ECAs). We study how an ECA compares to a human interviewer in three experiments. In experiment 1, we show that two theoretically motivated factors—making the ECA facially and vocally similar to the interviewee—result in the ECA performing similarly to or better than human interviewers for six antecedents of disclosure quality. In two additional experiments, we show that employees are on average between 21 and 32 percent more likely to disclose violating internal controls to an ECA than to a human interviewer, even if the human interviewer has significant interviewing experience. These findings contribute to the ECA design literature by showing that similarity-enhancing features of ECAs increase the antecedents of disclosure. The findings also contribute to the accounting literature by demonstrating that ECA technology can increase the scope of interviewing in accounting without reducing interview quality.

Keywords: Interviewing, Virtual Agents, Embodied Conversational Agents, Self-Disclosure

JEL Classification: M4, M40, M41, M42, C8, C88

Suggested Citation

Pickard, Matthew and Schuetzler, Ryan and Valacich, Joseph and Wood, David A., Innovative Accounting Interviewing: A Comparison of Real and Virtual Accounting Interviewers (November 6, 2019). The Accounting Review, Forthcoming, Available at SSRN: https://ssrn.com/abstract=2959693 or http://dx.doi.org/10.2139/ssrn.2959693

Matthew Pickard (Contact Author)

Assistant Professor of Accounting Data and Analytics ( email )

College of Business
DeKalb, IL 60115
United States

HOME PAGE: http://https://www.cob.niu.edu/about/directory/pickard.shtml

Ryan Schuetzler

University of Nebraska at Omaha - Department of Information Systems and Quantitative Analysis ( email )

College of Information Science & Technology
The Peter Kiewit Institute, PKI 172C
Omaha, NE 68182
United States

Joseph Valacich

University of Arizona ( email )

Department of History
Tucson, AZ 85721
United States

David A. Wood

Brigham Young University - School of Accountancy ( email )

518 TNRB
Brigham Young University
Provo, UT 84602
United States
801-422-8642 (Phone)
801-422-0621 (Fax)

HOME PAGE: http://marriottschool.byu.edu/employee/employee.cfm?emp=daw44

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