Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix

Forthcoming at European Accounting Review

88 Pages Posted: 30 Jan 2020 Last revised: 10 Dec 2020

See all articles by Sanaz Aghazadeh

Sanaz Aghazadeh

Louisiana State University

J. Owen Brown

Baylor University

Laura Guichard

Louisiana State University, Baton Rouge - Department of Accounting; University of Louisiana at Lafayette - Department of Accounting

Kris Hoang

University of Alabama - Culverhouse College of Commerce & Business Administration

Date Written: December 7, 2020

Abstract

We provide a comprehensive review and synthesis of behavioral experimental literature that examines persuasion in auditing. We organize our review by applying McGuire’s (1969, 1978) five Components of Persuasive Communication: source, message, receiver, channel, and destination from his Communication-Persuasion Matrix. Our synthesis identifies two primary contexts in which persuasion attempts occur in the auditing setting: (1) auditors and clients engaging in or coping with others’ persuasive communications; (2) auditors coping with subordinates’ persuasion attempts in working papers. From our analysis, we identify a concentration of prior persuasion research on source, message, and receiver variables, and we develop 26 questions for future research to consider based on gaps we identify in the literature. Our literature review specifies and organizes key features of persuasion in auditing, enhances our understanding of how auditors and clients initiate and respond to persuasive communications, and discusses significant implications for both audit quality and financial reporting outcomes.

Keywords: Persuasion, Auditing, Judgment and Decision Making, Communication-Persuasion Matrix

JEL Classification: M42

Suggested Citation

Aghazadeh, Sanaz and Brown, Owen and Guichard, Laura and Hoang, Kris, Persuasion in Auditing: A Review Through the Lens of the Communication-Persuasion Matrix (December 7, 2020). Forthcoming at European Accounting Review, Available at SSRN: https://ssrn.com/abstract=3516846 or http://dx.doi.org/10.2139/ssrn.3516846

Sanaz Aghazadeh

Louisiana State University ( email )

Business Education Complex
Baton Rouge, LA LA 70803
United States
2255786699 (Phone)

Owen Brown (Contact Author)

Baylor University ( email )

Waco, TX 76798
United States

Laura Guichard

Louisiana State University, Baton Rouge - Department of Accounting ( email )

E.J. Ourso College of Business Administration
2800 Business Education Complex
Baton Rouge, LA 70803
United States

University of Louisiana at Lafayette - Department of Accounting ( email )

P.O. Box 43450
Lafayette, LA 70504-3450
United States

Kris Hoang

University of Alabama - Culverhouse College of Commerce & Business Administration ( email )

Culverhouse College of Business
Tuscaloosa, AL 35487-0223
United States

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