From coffee machine coincidences to scheduling team meetings: The impact of telecommuting on auditor–auditee relations

• Bassin C., Gajewski J.-F. et Meunier L.

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