Exploring Communication Channel Selection for Enhanced Audit Quality: Internship Student's Perspective

Effective communication is essential for maintaining audit quality and providing assurance over financial information. This study investigates auditors' communication channel preferences and their impact on audit quality in the context of digitalization and changing communication norms. The research aims to address two primary questions: the communication channels auditors prefer and use for audit-client communication, and how the choice of communication channels influences audit quality. The audit quality is measured through audit effort and auditor performance using a descriptive and quantitative research design. The preferred and actual communication channels are categorized as traditional (face-to-face) and technology-mediated (e-mail, instant messaging, phone calls). The findings reveal that while auditors prefer in-person meetings and texting platforms, they mostly use technology-mediated communication during audits, possibly due to factors like the COVID-19 pandemic. The study contributes to a deeper understanding of auditors' communication choices and their impacts on audit quality. It suggests that the complex relationship between communication channels and audit quality needs further exploration, potentially through larger sample sizes and mixed-method approaches. The insights gained from this research can benefit audit practitioners, regulators, and educators in enhancing audit communication practices and quality.