Abstract

In this paper, we provide theoretical and practical guidance on experimental design choices for auditor-client communication research. We structure our discussion around Social Presence Theory, noting how elements of social presence impact theoretical predictions and the related experimental design. We then compare non-interactive, highly-controlled paper/computer-based studies with studies that involve automated interaction, interaction with an actor, or interaction between participants. Further, we provide a discussion of best practices and pitfalls related to different experimental methods employed in auditor-client communication research, including logistical considerations and recent innovations in this area. While our methodological discussion is nested in auditor-client communication research, these methods and logistical considerations are applicable to most accounting experiments designed to address research questions steeped in social psychology (i.e., contexts of human interaction).

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