匹配电子通讯媒体与审计任务.pdfVIP

International Journal of Accounting Information Systems 4 (2003) 27–55 Matching electronic communication media and audit tasks a b c,* Anna No¨teberg , Tanya L. Benford , James E. Hunton aDepartment of Business Studies, University of Amsterdam, Amsterdam, The Netherlands bLowry Mays College and Graduate School of Business, Texas AM University, College Station, TX, USA cDepartment of Accountancy, Bentley College, 175 Forest Street, Waltham, MA 02452-4705, USA Received 30 September 2001; received in revised form 30 November 2002; accepted 31 December 2002 Abstract Increasing marketplace demand for real-time reporting of business information is inevitably leading to the requirement for more frequent assurance from auditors over the accuracy and reliability of such information. The frequency and speed with which auditors must provide assurance, coupled with the global dispersion of business clients, place more demand on the use of electronic communication media in all phases of the assurance process. However, there is little theoretical guidance concerning how to best match various electronic communication media representations to audit tasks. Accordingly, the purpose of this study is to develop a media–task fit (METAFIT) model that can be used in future research endeavors, particularly for information inquiry tasks in judgment and decision-making. The METAFIT model specifies conditions and factors leading to an optimal bilateral (auditor–client) METAFIT, with the objective of maximizing task effectiveness. D 2003 Elsevier Science Inc. All rights reserved. Keywords: Media richness; Interactivity; Reprocessability; Time pressure; Task equivocality; Experience; Client