As remote work increases, so does the availability of differing communication modes such as face-to-face interactions, which have become less common. New research co-authored by Melissa Carlisle in Current Issues in Auditing suggests that under normal circumstances the majority of staff auditors prefer to interact with the client face-to-face but use face-to-face and email relatively equally.
The survey-based evidence also reveals that auditors who primarily email the client place less value on client connection and those who prefer email report feeling more communication anxieties related to client interactions. It also finds that the use of face-to-face communication is associated with more positive and productive client interactions, suggesting that remote audit environments may result in more challenging client interactions.