Comparing Audit Team Effectiveness via Alternative Modes of Computer-Mediated Communication

Abstract

In various stages of an audit, it is common for individual members of the audit team to possess audit-relevant information not known by other members of the team. In many situations, such information must be shared and integrated with other relevant information in order to make accurate decisions. Computer-mediated communication (CMC) technologies, which are deployed in most large public accounting firms, could potentially facilitate information exchange in audit teams. This study employs a theory of Task-Technology Fit (Zigurs and Buckland 1998) as the basis for examining the relative effectiveness of alternative modes of audit team communication in a task requiring the exchange and processing of uniquely held information. Using student teams, the modes of communication investigated are face-to-face, a bulletin-board tool, and a chat tool. Results reveal that teams using the bulletin-board tool outperformed teams using the chat tool and teams communicating face-to-face. There were no significant perfor-mance differences between teams using the chat tool and teams interacting face-to-face. The study has implications for accounting firms contemplating or already using computer-mediated communication to facilitate the collaborative work of audit teams.

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