Preliminary Evidence on the Impact of the Felt Presence of Peers on Auditor Skeptical Judgment and Action in a Remote Work Setting
研究远程审计中，团队物理在场、虚拟在场与独自工作对审计师采纳怀疑导向团队指导的影响，发现虚拟在场比独自工作更能促进怀疑判断，但对怀疑行动无显著效果。
ABSTRACT The increased prevalence of remote work is causing auditors to work more often in isolation. To address this, firms are using virtual audit rooms in an attempt to mimic the traditional social environment of auditing. Social Facilitation Theory predicts that auditors’ adherence to team guidance is increasing to the extent of felt presence of others. I examine how physical and virtual presence of the audit team, compared to working alone, facilitates the incorporation of team guidance encouraging skepticism. I predict that auditors engage in this behavior most frequently in the physical presence of their team, somewhat less frequently in the virtual presence of their team, and least frequently when working alone. For skeptical actions, results do not support these expectations. However, for skeptical judgments, participants view audit evidence more skeptically when in the virtual presence of peers compared to alone. Low statistical power may limit the generalizability of the results. Data Availability: Data are available from the author upon request.