{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,11,21]],"date-time":"2025-11-21T23:24:25Z","timestamp":1763767465604,"version":"3.37.3"},"reference-count":54,"publisher":"American Accounting Association","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2023,3,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>We examine how an IT service provider\u2019s persuasive communication related to SOC2 report findings influences management\u2019s (i.e., user-entities\u2019) perceptions of the outsourced services. Within SOC2 reports, service providers can attempt to influence management\u2019s impressions of auditor-identified issues and, due to the report\u2019s limited audience, also follow up with management about these issues. Using dual-process theories of persuasion, we predict the type of persuasion used by a service provider in a SOC2 report (contend or concede), and its consistency with follow-up persuasive appeals (contend or concede), will influence management\u2019s perceptions of the services provided. In an experiment, only when the service provider first contends the auditor\u2019s findings does a follow-up concession (rather than contention) result in more favorable perceptions. Persuasion tactics also influence management\u2019s processing of risk factors, which impact their trust in the service. Thus, IT service providers\u2019 initial and follow-up persuasive communications influence management\u2019s assessment of SOC2 auditor-identified issues.<\/jats:p>\n               <jats:p>Data Availability: Data used in this study are available upon request.<\/jats:p>","DOI":"10.2308\/isys-2021-016","type":"journal-article","created":{"date-parts":[[2022,10,24]],"date-time":"2022-10-24T20:52:06Z","timestamp":1666644726000},"page":"85-107","source":"Crossref","is-referenced-by-count":1,"title":["The Impact of Persuasive Response Sequence and Consistency When Information Technology Service Providers Address Auditor-Identified Issues in System and Organization Control 2 Reports"],"prefix":"10.2308","volume":"37","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-1860-442X","authenticated-orcid":false,"given":"Mark D.","family":"Sheldon","sequence":"first","affiliation":[{"name":"John Carroll University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Sudip","family":"Bhattacharjee","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Reza","family":"Barkhi","sequence":"additional","affiliation":[{"name":"Virginia Polytechnic Institute and State University"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2023,4,4]]},"reference":[{"year":"2012","author":"American Institute of Certified Public Accountants (AICPA)","key":"2024082918034408700_B1"},{"year":"2016","author":"American Institute of Certified Public Accountants (AICPA)","key":"2024082918034408700_B2"},{"year":"2018","author":"American Institute of Certified Public Accountants (AICPA)","key":"2024082918034408700_B3"},{"key":"2024082918034408700_B4","unstructured":"American Institute of Certified Public Accountants (AICPA). 2019. SOC for Service Organizations: Information for Users and User Entities. Durham, NC: AICPA. www.aicpa.org\/interestareas\/frc\/assuranceadvisoryservices\/users.html"},{"key":"2024082918034408700_B5","unstructured":"American Institute of Certified Public Accountants (AICPA). 2020. TSP Section 100: 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy. Durham, NC: AICPA. https:\/\/www.aicpa.org\/content\/dam\/aicpa\/interestareas\/frc\/assuranceadvisoryservices\/downloadabledocuments\/trust-services-criteria.pdf"},{"key":"2024082918034408700_B6","unstructured":"American Institute of Certified Public Accountants (AICPA). 2021. SOC2\u00ae - SOC for Service Organizations: Trust Services Criteria. Durham, NC: AICPA. https:\/\/us.aicpa.org\/interestareas\/frc\/assuranceadvisoryservices\/aicpasoc2report"},{"issue":"1","key":"2024082918034408700_B7","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/jis.2011.25.1.1","article-title":"Information technology outsourcing: A taxonomy of prior studies and directions for future research","volume":"25","author":"Blaskovich","year":"2011","journal-title":"Journal of Information Systems"},{"issue":"3","key":"2024082918034408700_B8","doi-asserted-by":"crossref","first-page":"624","DOI":"10.1037\/0033-295X.108.3.624","article-title":"Conflict monitoring and cognitive control","volume":"108","author":"Botvinick","year":"2001","journal-title":"Psychological Review"},{"key":"2024082918034408700_B9","first-page":"79","article-title":"Expectancy theories","author":"Burgoon","year":"2001"},{"key":"2024082918034408700_B11","first-page":"149","article-title":"Cross-cultural and intercultural applications of expectancy violations theory and interaction adaptation theory","volume-title":"Theorizing About Intercultural Communication","author":"Burgoon","year":"2005"},{"key":"2024082918034408700_B10","doi-asserted-by":"crossref","first-page":"24","DOI":"10.1016\/j.ijhcs.2016.02.002","article-title":"Application of expectancy violations theory to communication with and judgements about embodied agents during a decision-making task","volume":"91","author":"Burgoon","year":"2016","journal-title":"International Journal of Human-Computer Studies"},{"issue":"1","key":"2024082918034408700_B12","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/bria-50651","article-title":"Online instrument delivery and participant recruitment services: Emerging opportunities for behavioral accounting research","volume":"26","author":"Brandon","year":"2014","journal-title":"Behavioral Research in Accounting"},{"issue":"1","key":"2024082918034408700_B13","doi-asserted-by":"crossref","first-page":"75","DOI":"10.2308\/ajpt-50813","article-title":"The role of corporate social responsibility (CSR) assurance in investors\u2019 judgments when managerial pay is explicitly tied to CSR performance","volume":"34","author":"Brown-Liburd","year":"2015","journal-title":"Auditing: A Journal of Practice & Theory"},{"year":"2021","author":"Buchanan","key":"2024082918034408700_B14"},{"key":"2024082918034408700_B15","doi-asserted-by":"crossref","first-page":"173","DOI":"10.1177\/002224378001700202","article-title":"Television commercial wearout: An information processing view","volume":"17","author":"Calder","year":"1980","journal-title":"Journal of Marketing Research"},{"issue":"5","key":"2024082918034408700_B16","doi-asserted-by":"crossref","first-page":"752","DOI":"10.1037\/0022-3514.39.5.752","article-title":"Heuristic versus systematic information processing and the use of source versus message cues in persuasion","volume":"39","author":"Chaiken","year":"1980","journal-title":"Journal of Personality and Social Psychology"},{"issue":"2","key":"2024082918034408700_B17","doi-asserted-by":"crossref","first-page":"43","DOI":"10.2308\/ajpt-51517","article-title":"The impact of the timing of a prior year\u2019s auditor concessions on financial officers\u2019 judgments","volume":"36","author":"Cheng","year":"2017","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"4","key":"2024082918034408700_B18","doi-asserted-by":"crossref","first-page":"424","DOI":"10.1037\/0022-3514.36.4.424","article-title":"Causal inferences about communicators and their effect on opinion change","volume":"36","author":"Eagly","year":"1978","journal-title":"Journal of Personality and Social Psychology"},{"issue":"8","key":"2024082918034408700_B19","doi-asserted-by":"crossref","first-page":"709","DOI":"10.1037\/0003-066X.49.8.709","article-title":"Integration of the cognitive and psychodynamic unconscious","volume":"49","author":"Epstein","year":"1994","journal-title":"The American Psychologist"},{"issue":"1","key":"2024082918034408700_B20","doi-asserted-by":"crossref","first-page":"255","DOI":"10.1146\/annurev.psych.59.103006.093629","article-title":"Dual-processing accounts of reasoning, judgment, and social cognition","volume":"59","author":"Evans","year":"2008","journal-title":"Annual Review of Psychology"},{"issue":"4","key":"2024082918034408700_B21","doi-asserted-by":"crossref","first-page":"169","DOI":"10.2308\/ajpt-52018","article-title":"The elaboration likelihood model: A meta-theory for synthesizing auditor judgment and decision-making research","volume":"37","author":"Griffith","year":"2018","journal-title":"Auditing: A Journal of Practice and Theory"},{"issue":"4","key":"2024082918034408700_B22","doi-asserted-by":"crossref","first-page":"421","DOI":"10.1086\/208785","article-title":"Children's responses to repetitive television commercials","volume":"6","author":"Gorn","year":"1980","journal-title":"Journal of Consumer Research"},{"issue":"5","key":"2024082918034408700_B23","doi-asserted-by":"crossref","first-page":"223","DOI":"10.2308\/accr-52005","article-title":"Custom contrast testing: Current trends and a new approach","volume":"93","author":"Guggenmos","year":"2018","journal-title":"The Accounting Review"},{"issue":"4","key":"2024082918034408700_B24","doi-asserted-by":"crossref","first-page":"959","DOI":"10.1007\/s11002-012-9197-y","article-title":"The vulnerability of defensiveness: The impact of persuasion attempts and processing motivations on trust","volume":"23","author":"Guo","year":"2012","journal-title":"Marketing Letters"},{"key":"2024082918034408700_B25","doi-asserted-by":"crossref","DOI":"10.1093\/oso\/9780195097344.001.0001","volume-title":"Human Judgment and Social Policy","author":"Hammond","year":"1996"},{"key":"2024082918034408700_B26","doi-asserted-by":"crossref","first-page":"308","DOI":"10.1037\/0022-3514.63.2.308","article-title":"Personality and persuasion: Need for cognition moderates the persistence and resistance of attitude changes","volume":"63","author":"Haugtvedt","year":"1992","journal-title":"Journal of Personality and Social Psychology"},{"key":"2024082918034408700_B27","doi-asserted-by":"crossref","first-page":"205","DOI":"10.1086\/209393","article-title":"Message order effects in persuasion: An attitude strength perspective","volume":"21","author":"Haugtvedt","year":"1994","journal-title":"Journal of Consumer Research"},{"key":"2024082918034408700_B28","unstructured":"Hauser, B.\n          . 2020. Testing exceptions in a SOC report (July 15). https:\/\/gbq.com\/testing-exceptions-in-a-soc-report\/"},{"key":"2024082918034408700_B29","doi-asserted-by":"crossref","first-page":"113","DOI":"10.2307\/2491390","article-title":"Auditors' sensitivity to source reliability","volume":"32","author":"Hirst","year":"1994","journal-title":"Journal of Accounting Research"},{"issue":"4","key":"2024082918034408700_B30","doi-asserted-by":"crossref","first-page":"497","DOI":"10.1007\/s10551-008-9721-4","article-title":"The supply of corporate social responsibility disclosures among US firms","volume":"84","author":"Holder-Webb","year":"2009","journal-title":"Journal of Business Ethics"},{"volume-title":"Thinking, Fast and Slow","year":"2011","author":"Kahneman","key":"2024082918034408700_B31"},{"key":"2024082918034408700_B32","doi-asserted-by":"crossref","first-page":"43","DOI":"10.1007\/BF01055788","article-title":"Juror interpretations of ambiguous evidence: The need for cognition, presentation order, and persuasion","volume":"14","author":"Kassin","year":"1990","journal-title":"Law and Human Behavior"},{"issue":"2","key":"2024082918034408700_B33","doi-asserted-by":"crossref","first-page":"47","DOI":"10.2308\/isys-10091","article-title":"A survey of consumer information privacy from the accounting information systems perspective","volume":"25","author":"Kauffman","year":"2011","journal-title":"Journal of Information Systems"},{"issue":"1","key":"2024082918034408700_B34","doi-asserted-by":"crossref","first-page":"104","DOI":"10.1037\/0021-9010.89.1.104","article-title":"Removing the shadow of suspicion: The effects of apology versus denial for repairing competence-versus integrity-based trust violations","volume":"89","author":"Kim","year":"2004","journal-title":"Journal of Applied Psychology"},{"issue":"1","key":"2024082918034408700_B35","doi-asserted-by":"crossref","first-page":"159","DOI":"10.2307\/2529310","article-title":"The measurement of observer agreement for categorical data","volume":"33","author":"Landis","year":"1977","journal-title":"Biometrics"},{"key":"2024082918034408700_B36","doi-asserted-by":"crossref","first-page":"96","DOI":"10.1016\/j.aos.2016.08.004","article-title":"The impact of task interruption on tax accountants' professional judgment","volume":"55","author":"Long","year":"2016","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"2024082918034408700_B37","doi-asserted-by":"crossref","first-page":"334","DOI":"10.1287\/isre.13.3.334.81","article-title":"Developing and validating trust measures for e-commerce: An integrative typology","volume":"13","author":"McKnight","year":"2002","journal-title":"Information Systems Research"},{"issue":"3","key":"2024082918034408700_B38","doi-asserted-by":"crossref","first-page":"473","DOI":"10.2307\/259290","article-title":"Initial trust formation in new organizational relationships","volume":"23","author":"McKnight","year":"1998","journal-title":"Academy of Management Review"},{"key":"2024082918034408700_B39","unstructured":"Moschella, C.\n          . 2020. Tips for Good Management Responses to Testing Exceptions in SOC 2 Reports (May 26). https:\/\/keitercpa.com\/blog\/good-management-responses-testing-exceptions-soc-2-reports\/"},{"key":"2024082918034408700_B40","doi-asserted-by":"crossref","first-page":"1248","DOI":"10.1016\/j.cognition.2007.06.002","article-title":"Conflict monitoring in dial process theories of thinking","volume":"106","author":"Neys","year":"2008","journal-title":"Cognition"},{"issue":"8","key":"2024082918034408700_B41","doi-asserted-by":"crossref","first-page":"534","DOI":"10.1016\/j.aos.2011.09.001","article-title":"The relative effectiveness of persuasion tactics in auditor\u2013client negotiations","volume":"36","author":"Perreault","year":"2011","journal-title":"Accounting, Organizations and Society"},{"issue":"10","key":"2024082918034408700_B42","doi-asserted-by":"crossref","first-page":"1915","DOI":"10.1037\/0022-3514.37.10.1915","article-title":"Issue involvement can increase or decrease persuasion by enhancing message-relevant cognitive responses","volume":"37","author":"Petty","year":"1979","journal-title":"Journal of Personality and Social Psychology"},{"key":"2024082918034408700_B43","first-page":"123","article-title":"The elaboration likelihood model of persuasion","author":"Petty","year":"1986"},{"key":"2024082918034408700_B44","first-page":"93","article-title":"Elaboration as a determinant of attitude strength: Creating attitudes that are persistent, resistant, and predictive of behavior","volume-title":"Attitude Strength: Antecedents and Consequences","author":"Petty","year":"1995"},{"issue":"3","key":"2024082918034408700_B45","doi-asserted-by":"crossref","first-page":"332","DOI":"10.1177\/0146167201273007","article-title":"Motivation to think and order effects in persuasion: The moderating role of chunking","volume":"27","author":"Petty","year":"2001","journal-title":"Personality and Social Psychology Bulletin"},{"key":"2024082918034408700_B46","unstructured":"Prasad, V.\n          . 2019. The next challenge in IT compliance reporting: SOC2 2017 trust services criteria. https:\/\/www.isaca.org\/resources\/news-and-trends\/isaca-now-blog\/2019\/the-next-challenge-in-it-compliance-reporting-soc2-2017-trust-services-criteria"},{"issue":"1","key":"2024082918034408700_B47","doi-asserted-by":"crossref","first-page":"36","DOI":"10.2308\/api.2010.10.1.36","article-title":"Investors\u2019 expectations of the improvement in the credibility of audit opinions following PCAOB inspection reports with identified deficiencies","volume":"10","author":"Robertson","year":"2010","journal-title":"Accounting and the Public Interest"},{"issue":"1","key":"2024082918034408700_B48","doi-asserted-by":"crossref","first-page":"241","DOI":"10.2308\/accr.2007.82.1.241","article-title":"The effect of auditors' use of a reciprocity-based strategy on auditor-client negotiations","volume":"82","author":"Sanchez","year":"2007","journal-title":"The Accounting Review"},{"key":"2024082918034408700_B49","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1037\/0033-295X.84.1.1","article-title":"Controlled and automatic human information processing: I. Detection, search and attention","volume":"84 (1)","author":"Schneider","year":"1977","journal-title":"Psychological Review"},{"issue":"3","key":"2024082918034408700_B50","doi-asserted-by":"crossref","first-page":"501","DOI":"10.1108\/AAAJ-11-2018-3726","article-title":"The influence of firm performance and (level of) assurance on the believability of management\u2019s environmental report","volume":"33","author":"Sheldon","year":"2020","journal-title":"Accounting, Auditing & Accountability Journal"},{"issue":"3","key":"2024082918034408700_B51","doi-asserted-by":"crossref","first-page":"220","DOI":"10.1207\/s15327957pspr0803_1","article-title":"Reflective and impulsive determinants of social behavior","volume":"8","author":"Strack","year":"2004","journal-title":"Personality and Social Psychology Review"},{"key":"2024082918034408700_B52","doi-asserted-by":"crossref","first-page":"1207","DOI":"10.1111\/j.1911-3846.2010.01020.x","article-title":"Effects of the timing of auditors' income-reducing adjustment concessions on financial officers' negotiation judgments","volume":"27","author":"Tan","year":"2010","journal-title":"Contemporary Accounting Research"},{"key":"2024082918034408700_B53","doi-asserted-by":"crossref","first-page":"179","DOI":"10.1016\/0165-4101(83)90011-3","article-title":"Discretionary disclosure","volume":"5","author":"Verrecchia","year":"1983","journal-title":"Journal of Accounting and Economics"},{"issue":"6","key":"2024082918034408700_B54","doi-asserted-by":"crossref","first-page":"2013","DOI":"10.2308\/accr.2009.84.6.2013","article-title":"Concede or deny: Do management persuasion tactics affect auditor evaluation of internal control deviations?","volume":"84","author":"Wolfe","year":"2009","journal-title":"The Accounting Review"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/37\/1\/85\/90021\/i0888-7985-37-1-85.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/37\/1\/85\/90021\/i0888-7985-37-1-85.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T22:00:36Z","timestamp":1724968836000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/37\/1\/85\/10140\/The-Impact-of-Persuasive-Response-Sequence-and"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,3,1]]},"references-count":54,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2023,4,4]]},"published-print":{"date-parts":[[2023,3,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-2021-016","relation":{},"ISSN":["0888-7985","1558-7959"],"issn-type":[{"type":"print","value":"0888-7985"},{"type":"electronic","value":"1558-7959"}],"subject":[],"published":{"date-parts":[[2023,3,1]]}}}