The Effects of an Auditor\u27s Communication Mode and Professional Tone on Client Responses to Audit Inquiries

In this study, we investigate whether receiving an auditor inquiry via e-mail differentially affects client responses as compared to more traditional modes of inquiry, and whether those responses are affected by the auditor\u27s professional tone. In an experiment, experienced business professionals respond to an auditor\u27s information request regarding a potential accounting adjustment. We varied the communication mode of the request (e-mail, audio, or visual) and the professional tone of the communication (more versus less professional) and then measured the extent to which participants revealed information that either supported or did not support the client\u27s accounting position. We find that if an auditor asks for information via e-mail, client responses are more biased towards information that supports the client\u27s position as compared to audio or visual inquiries. In addition, we find that clients respond in a more biased manner when the inquiry is worded in a less professional tone as compared to a more professional tone. Further underscoring the implications of these findings for audit outcomes, our results suggest that if an auditor\u27s request leads clients to provide a response that is biased towards client-supporting information, clients may be less likely to agree with an auditor\u27s proposed income-decreasing adjustment

Building Deeper Relationships: How Steppenwolf Theatre Company Is Turning Single-Ticket Buyers Into Repeat Visitors

Describes the company's strategies to engage all audience members, including through post-show discussions, special events, diverse online content, and equal treatment of subscribers and non-subscribers; outcomes; and contributing factors

Inward electrostatic precipitation of interplanetary particles

An inward precipitator collects particles initially dispersed in a gas throughout either a cylindrical or spherical chamber onto a small central planchet. The instrument is effective for particle diameters greater than about 1 µm. One use is the collection of interplanetary dust particles which are stopped in a noble gas (xenon) by drag and ablation after perforating the wall of a thin-walled spacecraft-mounted chamber. First, the particles are positively charged for several seconds by the corona production of positive xenon ions from inward facing needles placed on the chamber wall. Then an electric field causes the particles to migrate toward the center of the instrument and onto the planchet. The collection time (of the order of hours for a 1 m radius spherical chamber) is greatly reduced by the use of optimally located screens which reapportion the electric field. Some of the electric field lines terminate on the wires of the screens so a fraction of the total number of particles in the chamber is lost. The operation of the instrument is demonstrated by experiments which show the migration of carbon soot particles with radius of approximately 1 µm in a 5-cm-diam cylindrical chamber with a single field enhancing screen toward a 3.2 mm central collection rod