Persuasion in Accounting

Talley, Rachel

Publication

Persuasion in Accounting

Talley, Rachel

Date

2015

Additional date(s)

2015-05-01

Abstract

The accounting profession typically focuses on technical competency and concerns in order to produce sufficient, efficient, and accurate results. While this is an effective means of carrying out an audit or forensic engagement, research supports a persuasive focus. According to research, a persuasive approach to audit and forensic engagements allows for higher concessions from the client which improves information accuracy and creates a better affective environment resulting in happier clients more likely to retain and recommend the auditor. Simply by giving attention to persuasive tactics, the results are improved compared to without use of persuasive tactics, but there are a number of tactics and tactical categories that are more effective than others. Some discussed tactics include: threatening a qualified audit opinion, reciprocity method, and social validation theory. Ultimately, research shows that reciprocity can be used alongside any other tactics and that social validation theory produces the best combined client concession and affective result.