{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,19]],"date-time":"2025-12-19T09:27:05Z","timestamp":1766136425789},"reference-count":106,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2013,12,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>In today's increasingly complex business environment, accounting firms face additional pressures regarding cost reduction, engagement scope, and attention to quality. This paper proposes that embodied conversational agents (ECAs) are particularly well suited to automate and augment accounting interviews to save costs, streamline the interviewing process, and maintain quality. An ECA is an autonomous computer interface capable of human-like interactions such as interviews. This paper describes how an ECA can be used to augment accounting-related interviews and the advantages and disadvantages of doing so. This paper also presents the ECA Self-Disclosure Model with propositions of how self-disclosure can be influenced by an ECA through reciprocal behavior and rapport building. The model and propositions are supported by the computers-as-social-actors (CASA) paradigm (Reeves and Nass 1996). This paper concludes by discussing limitations of ECA use in the real world and by recommending how the model and propositions can be tested empirically in future research.<\/jats:p>","DOI":"10.2308\/isys-50561","type":"journal-article","created":{"date-parts":[[2013,7,18]],"date-time":"2013-07-18T16:52:50Z","timestamp":1374166370000},"page":"159-176","source":"Crossref","is-referenced-by-count":14,"title":["A Theoretical Justification for Using Embodied Conversational Agents (ECAs) to Augment Accounting-Related Interviews"],"prefix":"10.2308","volume":"27","author":[{"given":"Matthew D.","family":"Pickard","sequence":"first","affiliation":[{"name":"The University of New Mexico"}]},{"given":"Mary B.","family":"Burns","sequence":"additional","affiliation":[{"name":"Montana State University"}]},{"given":"Kevin C.","family":"Moffitt","sequence":"additional","affiliation":[{"name":"Rutgers, The State University of New Jersey"}]}],"member":"1112","published-online":{"date-parts":[[2013,7,1]]},"reference":[{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Afifi1","doi-asserted-by":"crossref","first-page":"144","DOI":"10.1080\/03637750902828412","article-title":"The Revelation Risk Model (RRM): Factors that predict the revelation of secrets and the strategies used to reveal them","volume":"76","author":"Afifi","year":"2009","journal-title":"Communication Monographs"},{"key":"2024082915383078600_i1558-7959-27-2-159-Albrecht1","unstructured":"Albrecht, W. S., \n            \n              C. C. Albrecht, \n            \n              C. O. Albrecht, and M. F. Zimbelman. \n          2008. Fraud Examination. Mason, OH: South-Western Publishing Company."},{"key":"2024082915383078600_i1558-7959-27-2-159-Allbeck1","first-page":"15","article-title":"Toward representing agent behaviors modified by personality and emotion","volume":"2","author":"Allbeck","year":"2002","journal-title":"Embodied Conversational Agents at AAMAS"},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Altman1","doi-asserted-by":"crossref","first-page":"249","DOI":"10.1111\/j.1468-5914.1973.tb00325.x","article-title":"Reciprocity of interpersonal exchange","volume":"3","author":"Altman","year":"1973","journal-title":"Journal for the Theory of Social Behaviour"},{"key":"2024082915383078600_i1558-7959-27-2-159-Altman2","unstructured":"Altman, I., and D. A. Taylor. \n          1973. Social Penetration: The Development of Interpersonal Relationships. Austin, TX: Holt, Rinehart & Winston."},{"key":"2024082915383078600_i1558-7959-27-2-159-AICPA1","unstructured":"American Institute of Certified Public Accountants (AICPA). 2002. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York, NY: AICPA."},{"key":"2024082915383078600_i1558-7959-27-2-159-AICPA2","unstructured":"American Institute of Certified Public Accountants (AICPA). 2010. Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement. Statement on Auditing Standards No. 109. New York, NY: AICPA."},{"key":"2024082915383078600_i1558-7959-27-2-159-Astrid1","doi-asserted-by":"crossref","first-page":"1641","DOI":"10.1016\/j.chb.2010.06.012","article-title":"\u201cIt doesn't matter what you are!\u201d Explaining social effects of agents and avatars","volume":"26","author":"Astrid","year":"2010","journal-title":"Computers in Human Behavior"},{"issue":"5","key":"2024082915383078600_i1558-7959-27-2-159-Bailenson1","doi-asserted-by":"crossref","first-page":"935","DOI":"10.1093\/poq\/nfn064","article-title":"Facial similarity between voters and candidates causes influence","volume":"72","author":"Bailenson","year":"2008","journal-title":"Public Opinion Quarterly"},{"key":"2024082915383078600_i1558-7959-27-2-159-Baumeister1","first-page":"680","article-title":"The self","author":"Baumeister","year":"1998","journal-title":"The Handbook of Social Psychology"},{"issue":"11","key":"2024082915383078600_i1558-7959-27-2-159-Bazerman1","first-page":"96","article-title":"Why good accountants do bad audits","volume":"80","author":"Bazerman","year":"2002","journal-title":"Harvard Business Review"},{"issue":"9","key":"2024082915383078600_i1558-7959-27-2-159-Beale1","doi-asserted-by":"crossref","first-page":"755","DOI":"10.1016\/j.ijhcs.2009.05.001","article-title":"Affective interaction: How emotional agents affect users","volume":"67","author":"Beale","year":"2009","journal-title":"International Journal of Human-Computer Studies"},{"key":"2024082915383078600_i1558-7959-27-2-159-Bickmore1","unstructured":"Bickmore, T. \n          \n          2003. Relational Agents: Effecting Change Through Human-Computer Relationships. Available at: http:\/\/www.ccs.neu.edu\/home\/bickmore\/bickmore-thesis.pdf"},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Bickmore2","doi-asserted-by":"crossref","first-page":"293","DOI":"10.1145\/1067860.1067867","article-title":"Establishing and maintaining long-term human-computer relationships","volume":"12","author":"Bickmore","year":"2005","journal-title":"ACM Transactions on Computer-Human Interaction (TOCHI)"},{"key":"2024082915383078600_i1558-7959-27-2-159-Bickmore3","doi-asserted-by":"crossref","first-page":"23","DOI":"10.1007\/1-4020-3933-6_2","article-title":"Social dialogue with embodied conversational agents","volume":"30","author":"Bickmore","year":"2005","journal-title":"Advances in Natural Multimodal Dialogue Systems"},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Brave1","doi-asserted-by":"crossref","first-page":"161","DOI":"10.1016\/j.ijhcs.2004.11.002","article-title":"Computers that care: Investigating the effects of orientation of emotion exhibited by an embodied computer agent","volume":"62","author":"Brave","year":"2005","journal-title":"International Journal of Human-Computer Studies"},{"issue":"1","key":"2024082915383078600_i1558-7959-27-2-159-Burger1","doi-asserted-by":"crossref","first-page":"35","DOI":"10.1177\/0146167203258838","article-title":"What a coincidence! The effects of incidental similarity on compliance","volume":"30","author":"Burger","year":"2004","journal-title":"Personality and Social Psychology Bulletin"},{"key":"2024082915383078600_i1558-7959-27-2-159-Burgoon1","first-page":"445","article-title":"Nonverbal influence","author":"Burgoon","year":"2002","journal-title":"The Persuasion Handbook: Developments in Theory and Practice"},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-Burleson1","doi-asserted-by":"crossref","first-page":"62","DOI":"10.1109\/MIS.2007.69","article-title":"Gender-specific approaches to developing emotionally intelligent learning companions","volume":"22","author":"Burleson","year":"2007","journal-title":"Intelligent Systems, IEEE"},{"key":"2024082915383078600_i1558-7959-27-2-159-Byrne1","unstructured":"Byrne, D. E. \n          \n          1971. The Attraction Paradigm. Vol. 11. New York, NY: Academic Press."},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-Cappella1","doi-asserted-by":"crossref","first-page":"303","DOI":"10.1207\/s15327965pli0104_5","article-title":"On defining conversational coordination and rapport","volume":"1","author":"Cappella","year":"1990","journal-title":"Psychological Inquiry"},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Carcello1","doi-asserted-by":"crossref","first-page":"85","DOI":"10.1016\/j.racreg.2011.10.001","article-title":"The effect of PCAOB inspections on Big 4 audit quality","volume":"23","author":"Carcello","year":"2011","journal-title":"Research in Accounting Regulation"},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-Carli1","doi-asserted-by":"crossref","first-page":"419","DOI":"10.1177\/0146167291174010","article-title":"Similarity and satisfaction in roommate relationships","volume":"17","author":"Carli","year":"1991","journal-title":"Personality and Social Psychology Bulletin"},{"key":"2024082915383078600_i1558-7959-27-2-159-Cassell1","doi-asserted-by":"crossref","unstructured":"Cassell, J., \n            \n              T. Bickmore, \n            \n              L. Campbell, \n            \n              H. Vilhj\u00e1lmsson, and H. Yan. \n          2001. Human conversation as a system framework: Designing embodied conversational agents. In Embodied Conversational Agents. Cambridge, MA: MIT Press.","DOI":"10.7551\/mitpress\/2697.003.0004"},{"issue":"6","key":"2024082915383078600_i1558-7959-27-2-159-Chartrand1","doi-asserted-by":"crossref","first-page":"893","DOI":"10.1037\/0022-3514.76.6.893","article-title":"The chameleon effect: The perception-behavior link and social interaction","volume":"76","author":"Chartrand","year":"1999","journal-title":"Journal of Personality and Social Psychology"},{"key":"2024082915383078600_i1558-7959-27-2-159-Cheffers1","unstructured":"Cheffers, M., and D. Whalen. \n          2011. Audit fees and non-audit fees: An eight-year trend. Remarks delivered at the Audit Analytics briefing, Sutton, MA."},{"issue":"05","key":"2024082915383078600_i1558-7959-27-2-159-Chen1","doi-asserted-by":"crossref","first-page":"685","DOI":"10.1017\/S0140525X98231748","article-title":"Priming primates: Human and otherwise","volume":"21","author":"Chen","year":"1998","journal-title":"Behavioral and Brain Sciences"},{"key":"2024082915383078600_i1558-7959-27-2-159-Chi1","doi-asserted-by":"crossref","unstructured":"Chi, D., \n            \n              M. Costa, \n            \n              L. Zhao, and N. Badler. \n          2000. The EMOTE Model for Effort and Shape. Proceedings of the 27th Annual Conference on Computer Graphics and Interactive Techniques, New Orleans, LA, July 23\u201328.","DOI":"10.1145\/344779.352172"},{"key":"2024082915383078600_i1558-7959-27-2-159-Christensen1","doi-asserted-by":"crossref","DOI":"10.2139\/ssrn.2184413","article-title":"Pork Bellies and Public Company Audits: Have Audits Once Again Become Just Another Commodity?","author":"Christensen","year":"2012"},{"issue":"3","key":"2024082915383078600_i1558-7959-27-2-159-Collins1","doi-asserted-by":"crossref","first-page":"457","DOI":"10.1037\/0033-2909.116.3.457","article-title":"Self-disclosure and liking: A meta-analytic review","volume":"116","author":"Collins","year":"1994","journal-title":"Psychological Bulletin"},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Cozby1","doi-asserted-by":"crossref","first-page":"73","DOI":"10.1037\/h0033950","article-title":"Self-disclosure: A literature review","volume":"79","author":"Cozby","year":"1973","journal-title":"Psychological Bulletin"},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Curtis1","doi-asserted-by":"crossref","first-page":"104","DOI":"10.1016\/j.accinf.2007.10.002","article-title":"An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing","volume":"9","author":"Curtis","year":"2008","journal-title":"International Journal of Accounting Information Systems"},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-Davis1","doi-asserted-by":"crossref","first-page":"359","DOI":"10.1111\/j.2044-8260.1974.tb00130.x","article-title":"The basis of interviewee matching of interviewer self-disclosure","volume":"13","author":"Davis","year":"1974","journal-title":"British Journal of Social and Clinical Psychology"},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-Derlega1","doi-asserted-by":"crossref","first-page":"578","DOI":"10.1037\/0022-3514.34.4.578","article-title":"Friendship and disclosure reciprocity","volume":"34","author":"Derlega","year":"1976","journal-title":"Journal of Personality and Social Psychology"},{"key":"2024082915383078600_i1558-7959-27-2-159-Derrick1","unstructured":"Derrick, D. C. \n          \n          2012. Special-Purpose, Embodied Conversational Intelligence with Environmental Sensors (SPECIES) Agents: Implemented in an Automated Interviewing Kiosk. Available at: http:\/\/udini.proquest.com\/view\/special-purpose-embodied-pqid:2344906241\/"},{"key":"2024082915383078600_i1558-7959-27-2-159-Dijksterhuis1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/S0065-2601(01)80003-4","article-title":"The perception-behavior expressway: Automatic effects of social perception on social behavior","volume":"33","author":"Dijksterhuis","year":"2001","journal-title":"Advances in Experimental Social Psychology"},{"key":"2024082915383078600_i1558-7959-27-2-159-Ettredge1","doi-asserted-by":"crossref","unstructured":"Ettredge, M. L., \n            \n              C. Li, and E. Emeigh. \n          2011. Fee Pressure and Audit Quality. Available at: http:\/\/papers.ssrn.com\/sol3\/papers.cfm?abstract_id=1903860","DOI":"10.2139\/ssrn.1903860"},{"issue":"3","key":"2024082915383078600_i1558-7959-27-2-159-Fisher1","doi-asserted-by":"crossref","first-page":"277","DOI":"10.1111\/j.1468-5914.1984.tb00498.x","article-title":"A conceptual analysis of self-disclosure","volume":"14","author":"Fisher","year":"1984","journal-title":"Journal for the Theory of Social Behaviour"},{"key":"2024082915383078600_i1558-7959-27-2-159-Fishman1","unstructured":"Fishman, C. S. \n          \n          2006. Recordings, Transcripts, and Translations as Evidence. Available at: http:\/\/digital.law.washington.edu\/dspace-law\/bitstream\/handle\/1773.1\/272\/81washlrev473.pdf?sequence=1"},{"key":"2024082915383078600_i1558-7959-27-2-159-Forgas1","first-page":"99","article-title":"The Affect Infusion Model (AIM): An integrative theory of mood effects on cognition and judgments","author":"Forgas","year":"2001","journal-title":"Theories of Mood and Cognition: A User's Handbook"},{"issue":"3","key":"2024082915383078600_i1558-7959-27-2-159-Forgas2","doi-asserted-by":"crossref","first-page":"449","DOI":"10.1037\/a0021129","article-title":"Affective influences on self-disclosure: Mood effects on the intimacy and reciprocity of disclosing personal information","volume":"100","author":"Forgas","year":"2011","journal-title":"Journal of Personality and Social Psychology"},{"key":"2024082915383078600_i1558-7959-27-2-159-Golden1","doi-asserted-by":"crossref","unstructured":"Golden, T. W., \n            \n              S. L. Skalak, \n            \n              M. M. Clayton, and J. S. Pill. \n          2011. A Guide to Forensic Accounting Investigation. Hoboken, NJ: John Wiley & Sons, Inc.","DOI":"10.1002\/9781119200048"},{"key":"2024082915383078600_i1558-7959-27-2-159-Goodstein1","first-page":"49","article-title":"Factors affecting self-disclosure: A review of the literature","volume":"7","author":"Goodstein","year":"1974","journal-title":"Progress in Experimental Personality Research"},{"key":"2024082915383078600_i1558-7959-27-2-159-Gratch1","doi-asserted-by":"crossref","first-page":"14","DOI":"10.1007\/11821830_2","article-title":"Virtual rapport","author":"Gratch","year":"2006","journal-title":"Intelligent Virtual Agents"},{"key":"2024082915383078600_i1558-7959-27-2-159-Gratch2","first-page":"286","article-title":"Can virtual humans be more engaging than real ones? Human-computer interaction","author":"Gratch","year":"2007","journal-title":"HCI Intelligent Multimodal Interaction Environments"},{"key":"2024082915383078600_i1558-7959-27-2-159-Gratch3","doi-asserted-by":"crossref","first-page":"125","DOI":"10.1007\/978-3-540-74997-4_12","article-title":"Creating rapport with virtual agents","author":"Gratch","year":"2007","journal-title":"Intelligent Virtual Agents"},{"key":"2024082915383078600_i1558-7959-27-2-159-Greene1","doi-asserted-by":"crossref","first-page":"409","DOI":"10.1017\/CBO9780511606632.023","article-title":"Self-disclosure in personal relationships","author":"Greene","year":"2006","journal-title":"The Cambridge Handbook of Personal Relationships"},{"key":"2024082915383078600_i1558-7959-27-2-159-Grolleman1","doi-asserted-by":"crossref","first-page":"133","DOI":"10.1007\/11755494_19","article-title":"Break the habit! Designing an e-therapy intervention using a virtual coach in aid of smoking cessation","author":"Grolleman","year":"2006","journal-title":"Persuasive Technology"},{"key":"2024082915383078600_i1558-7959-27-2-159-Hartmann1","doi-asserted-by":"crossref","unstructured":"Hartmann, B., \n            \n              M. Mancini, and C. Pelachaud. \n          2006. Implementing expressive gesture synthesis for embodied conversational agents. In Gesture in Human-Computer Interaction and Simulation, 188\u2013199. New York, NY: Springer.","DOI":"10.1007\/11678816_22"},{"key":"2024082915383078600_i1558-7959-27-2-159-Heider1","unstructured":"Heider, F. \n          \n          1982. The Psychology of Interpersonal Relations. Mahwah, NJ: Lawrence Erlbaum."},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Hogarth1","first-page":"277","article-title":"A perspective on cognitive research in accounting","volume":"66","author":"Hogarth","year":"1991","journal-title":"The Accounting Review"},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-Holzwarth1","doi-asserted-by":"crossref","first-page":"19","DOI":"10.1509\/jmkg.70.4.019","article-title":"The influence of avatars on online consumer shopping behavior","volume":"70","author":"Holzwarth","year":"2006","journal-title":"Journal of Marketing"},{"key":"2024082915383078600_i1558-7959-27-2-159-IIA1","unstructured":"Institute of Internal Auditors (IIA), American Institute of Certified Public Accountants (AICPA), and Association of Certified Fraud Examiners (ACFE). 2008. Managing the Business Risk of Fraud: A Practical Guide. Available at: https:\/\/na.theiia.org\/standards-guidance\/Public%20Documents\/fraud%20paper.pdf"},{"key":"2024082915383078600_i1558-7959-27-2-159-Janvrin1","unstructured":"Janvrin, D., \n            \n              D. J. Lowe, and J. Bierstaker. \n          2008. Auditor Acceptance of Computer-Assisted Audit Techniques. Available at: http:\/\/aaahq.org\/meetings\/AUD2009\/AuditorAcceptance.pdf"},{"issue":"3","key":"2024082915383078600_i1558-7959-27-2-159-Jourard1","doi-asserted-by":"crossref","first-page":"252","DOI":"10.1037\/h0029197","article-title":"Influence of an interviewer's disclosures on self-disclosing behaviour in interviewing","volume":"17","author":"Jourard","year":"1970","journal-title":"Journal of Counseling Psychology"},{"key":"2024082915383078600_i1558-7959-27-2-159-Jourard2","unstructured":"Jourard, S. M. \n          \n          1971. The Transparent Self. New York, NY: Van Nostrand Reinhold."},{"key":"2024082915383078600_i1558-7959-27-2-159-Jourard3","unstructured":"Jourard, S. M. \n          \n          1979. Self-Disclosure: An Experimental Analysis of the Transparent Self. New York, NY: Krieger."},{"issue":"3-4","key":"2024082915383078600_i1558-7959-27-2-159-Kang1","doi-asserted-by":"crossref","first-page":"473","DOI":"10.1002\/cav.345","article-title":"Virtual humans elicit socially anxious interactants' verbal self-disclosure","volume":"21","author":"Kang","year":"2010","journal-title":"Computer Animation and Virtual Worlds"},{"article-title":"Does the Contingency of Agents' Nonverbal Feedback Affect Users' Social Anxiety?","year":"2008","author":"Kang","key":"2024082915383078600_i1558-7959-27-2-159-Kang2"},{"key":"2024082915383078600_i1558-7959-27-2-159-Kelly1","doi-asserted-by":"crossref","unstructured":"Kelly, A. E. \n          \n          2002. The Psychology of Secrets. New York, NY: Springer.","DOI":"10.1007\/978-1-4615-0683-6"},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-Kim1","doi-asserted-by":"crossref","first-page":"214","DOI":"10.1016\/j.accinf.2009.09.001","article-title":"Information technology acceptance in the internal audit profession: Impact of technology features and complexity","volume":"10","author":"Kim","year":"2009","journal-title":"International Journal of Accounting Information Systems"},{"issue":"6","key":"2024082915383078600_i1558-7959-27-2-159-Kim2","doi-asserted-by":"crossref","first-page":"899","DOI":"10.1016\/j.ijhcs.2003.06.002","article-title":"Designing emotionally evocative homepages: An empirical study of the quantitative relations between design factors and emotional dimensions","volume":"59","author":"Kim","year":"2003","journal-title":"International Journal of Human-Computer Studies"},{"issue":"3","key":"2024082915383078600_i1558-7959-27-2-159-Komiak1","doi-asserted-by":"crossref","first-page":"49","DOI":"10.2979\/esj.2004.3.3.49","article-title":"Trust building in virtual salespersons versus in human salespersons: Similarities and differences","volume":"3","author":"Komiak","year":"2005","journal-title":"e-Service Journal"},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-Lee1","doi-asserted-by":"crossref","first-page":"494","DOI":"10.1162\/1054746041944830","article-title":"Why presence occurs: Evolutionary psychology, media equation, and presence","volume":"13","author":"Lee","year":"2004","journal-title":"Presence: Teleoperators and Virtual Environments"},{"key":"2024082915383078600_i1558-7959-27-2-159-Lessig1","unstructured":"Lessig, L. \n          \n          1999. Code and Other Laws of Cyberspace. New York, NY: Basic Books."},{"issue":"6","key":"2024082915383078600_i1558-7959-27-2-159-Lister1","first-page":"61","article-title":"A practical approach to fraud risk","volume":"64","author":"Lister","year":"2007","journal-title":"Internal Auditor"},{"key":"2024082915383078600_i1558-7959-27-2-159-Maldonado1","doi-asserted-by":"crossref","unstructured":"Maldonado, H., \n            \n              J. E. R. Lee, \n            \n              S. Brave, \n            \n              C. Nass, \n            \n              H. Nakajima, \n            \n              R. Yamada, \n            \n              K. Iwamura, and Y. Morishima. \n          2005. We Learn Better Together: Enhancing e-Learning with Emotional Characters. Proceedings of the 2005 Conference on Computer Support for Collaborative Learning (CSCL) The Next 10 Years! Taipei, Taiwan, May 30\u2013June 4.","DOI":"10.3115\/1149293.1149347"},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-Mann1","doi-asserted-by":"crossref","first-page":"304","DOI":"10.1037\/h0076694","article-title":"Timing of self-disclosure, reciprocity of self-disclosure, and reactions to an initial interview","volume":"22","author":"Mann","year":"1975","journal-title":"Journal of Counseling Psychology"},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Mennecke1","doi-asserted-by":"crossref","first-page":"413","DOI":"10.1111\/j.1540-5915.2011.00317.x","article-title":"An examination of a theory of embodied social presence in virtual worlds","volume":"42","author":"Mennecke","year":"2011","journal-title":"Decision Sciences"},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-Moon1","doi-asserted-by":"crossref","first-page":"323","DOI":"10.1086\/209566","article-title":"Intimate exchanges: Using computers to elicit self-disclosure from consumers","volume":"26","author":"Moon","year":"2000","journal-title":"Journal of Consumer Research"},{"issue":"5","key":"2024082915383078600_i1558-7959-27-2-159-Mundorf1","doi-asserted-by":"crossref","first-page":"293","DOI":"10.1080\/01449299308924393","article-title":"Effects of hedonic components and user's gender on the acceptance of screen-based information services","volume":"12","author":"Mundorf","year":"1993","journal-title":"Behaviour and Information Technology"},{"issue":"3","key":"2024082915383078600_i1558-7959-27-2-159-Nass1","first-page":"171","article-title":"Does computer-synthesized speech manifest personality? Experimental tests of recognition, similarity-attraction, and consistency-attraction","volume":"7","author":"Nass","year":"2001","journal-title":"Journal of Experimental Psychology: Applied"},{"issue":"1","key":"2024082915383078600_i1558-7959-27-2-159-Nass2","doi-asserted-by":"crossref","first-page":"81","DOI":"10.1111\/0022-4537.00153","article-title":"Machines and mindlessness: Social responses to computers","volume":"56","author":"Nass","year":"2000","journal-title":"Journal of Social Issues"},{"issue":"6","key":"2024082915383078600_i1558-7959-27-2-159-Nass3","doi-asserted-by":"crossref","first-page":"669","DOI":"10.1006\/ijhc.1996.0073","article-title":"Can computers be teammates?","volume":"45","author":"Nass","year":"1996","journal-title":"International Journal of Human Computer Studies"},{"key":"2024082915383078600_i1558-7959-27-2-159-Nass4","doi-asserted-by":"crossref","unstructured":"Nass, C., \n            \n              J. Steuer, and E. R. Tauber. \n          1994. Computers Are Social Actors. Proceedings of the SIGCHI Conference on Human Factors in Computing Systems: Celebrating Interdependence, Boston, MA, April 24\u201328.","DOI":"10.1145\/259963.260288"},{"issue":"10","key":"2024082915383078600_i1558-7959-27-2-159-Nass5","doi-asserted-by":"crossref","first-page":"864","DOI":"10.1111\/j.1559-1816.1997.tb00275.x","article-title":"Are computers gender-neutral? Gender stereotypic responses to computers","volume":"27","author":"Nass","year":"1997","journal-title":"Journal of Applied Social Psychology"},{"issue":"1","key":"2024082915383078600_i1558-7959-27-2-159-Nunamaker1","doi-asserted-by":"crossref","first-page":"17","DOI":"10.2753\/MIS0742-1222280102","article-title":"Embodied conversational agent-based kiosk for automated interviewing","volume":"28","author":"Nunamaker","year":"2011","journal-title":"Journal of Management Information Systems"},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-OBryan1","first-page":"292","article-title":"The obvious fraud: A short, problem-based case study to highlight inappropriate fraud examination techniques","volume":"4","author":"O'Bryan","year":"2012","journal-title":"Journal of Forensic and Investigative Accounting"},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Omarzu1","doi-asserted-by":"crossref","first-page":"174","DOI":"10.1207\/S15327957PSPR0402_05","article-title":"A disclosure decision model: Determining how and when individuals will self-disclose","volume":"4","author":"Omarzu","year":"2000","journal-title":"Personality and Social Psychology Review"},{"key":"2024082915383078600_i1558-7959-27-2-159-Payne1","unstructured":"Payne, E., and M. Curtis. \n          2008. Can the Unified Theory of Acceptance and Use of Technology Help Us Understand the Adoption of Computer-Aided Audit Techniques By Auditors?Paper presented at the 2009 American Accounting Association Auditing Section Midyear Conference, St. Petersburg, FL, January 15\u201317."},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Piasentin1","doi-asserted-by":"crossref","first-page":"341","DOI":"10.1348\/096317906X115453","article-title":"Perceived similarity and complementarity as predictors of subjective person-organization fit","volume":"80","author":"Piasentin","year":"2007","journal-title":"Journal of Occupational and Organizational Psychology"},{"key":"2024082915383078600_i1558-7959-27-2-159-Porter1","unstructured":"Porter, M. E. \n          \n          2008. Competitive Advantage: Creating and Sustaining Superior Performance. New York, NY: Free Press."},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Posey1","doi-asserted-by":"crossref","first-page":"181","DOI":"10.1057\/ejis.2010.15","article-title":"Proposing the online community self-disclosure model: The case of working professionals in France and the U.K. who use online communities","volume":"19","author":"Posey","year":"2010","journal-title":"European Journal of Information Systems"},{"key":"2024082915383078600_i1558-7959-27-2-159-PublicCompanyAccountingOversightBoardPCAOB1","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2004. An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. Auditing Standard No. 2. Washington, DC: PCAOB."},{"key":"2024082915383078600_i1558-7959-27-2-159-PublicCompanyAccountingOversightBoardPCAOB2","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2007. An Audit of Internal Control Over Financial Reporting That is Integrated with an Audit of Financial Statements. Auditing Standard No. 5. Washington, DC: PCAOB."},{"key":"2024082915383078600_i1558-7959-27-2-159-PublicCompanyAccountingOversightBoardPCAOB3","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2010. Identifying and Assessing Risks of Material Misstatement. Auditing Standard No. 12. Washington, DC: PCAOB."},{"issue":"10","key":"2024082915383078600_i1558-7959-27-2-159-Qiu1","doi-asserted-by":"crossref","first-page":"669","DOI":"10.1016\/j.ijhcs.2010.05.005","article-title":"A study of demographic embodiments of product recommendation agents in electronic commerce","volume":"68","author":"Qiu","year":"2010","journal-title":"International Journal of Human-Computer Studies"},{"issue":"April 1","key":"2024082915383078600_i1558-7959-27-2-159-Reason1","article-title":"Auditing your auditor","author":"Reason","year":"2010","journal-title":"CFO Magazine"},{"key":"2024082915383078600_i1558-7959-27-2-159-Reeves1","unstructured":"Reeves, B., and C. Nass. \n          1996. How People Treat Computers, Television, and New Media Like Real People and Places. Stanford, CA: CSLI Publications."},{"issue":"5","key":"2024082915383078600_i1558-7959-27-2-159-Richman1","doi-asserted-by":"crossref","first-page":"754","DOI":"10.1037\/0021-9010.84.5.754","article-title":"A meta-analytic study of social desirability distortion in computer-administered questionnaires, traditional questionnaires, and interviews","volume":"84","author":"Richman","year":"1999","journal-title":"Journal of Applied Psychology"},{"key":"2024082915383078600_i1558-7959-27-2-159-Rittenberg1","unstructured":"Rittenberg, L. E., \n            \n              K. M. Johnstone, and A. A. Gramling. \n          2011. Auditing: A Business Risk Approach. 8th edition. Mason, OH: South-Western Cengage Learning."},{"issue":"1","key":"2024082915383078600_i1558-7959-27-2-159-Rosenfeld1","doi-asserted-by":"crossref","first-page":"63","DOI":"10.1080\/03637757909375991","article-title":"Self-disclosure avoidance: Why am I afraid to tell you who I am?","volume":"46","author":"Rosenfeld","year":"1979","journal-title":"Communication Monographs"},{"issue":"5","key":"2024082915383078600_i1558-7959-27-2-159-Shaffer1","doi-asserted-by":"crossref","first-page":"765","DOI":"10.1037\/0022-3514.56.5.765","article-title":"When public and private self-foci clash: Self-consciousness and self-disclosure reciprocity during the acquaintance process","volume":"56","author":"Shaffer","year":"1989","journal-title":"Journal of Personality and Social Psychology"},{"key":"2024082915383078600_i1558-7959-27-2-159-Silverstone1","unstructured":"Silverstone, H., and M. Sheetz. \n          2006. Forensic Accounting and Fraud Investigation for Non-Experts. Hoboken, NJ: Wiley & Sons, Inc."},{"issue":"3","key":"2024082915383078600_i1558-7959-27-2-159-Smith1","doi-asserted-by":"crossref","first-page":"472","DOI":"10.1037\/0033-2909.109.3.472","article-title":"Heuristics and biases: Expertise and task realism in auditing","volume":"109","author":"Smith","year":"1991","journal-title":"Psychological Bulletin"},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-TickleDegnen1","doi-asserted-by":"crossref","first-page":"285","DOI":"10.1207\/s15327965pli0104_1","article-title":"The nature of rapport and its nonverbal correlates","volume":"1","author":"Tickle-Degnen","year":"1990","journal-title":"Psychological Inquiry"},{"issue":"3","key":"2024082915383078600_i1558-7959-27-2-159-Tysiac1","first-page":"24","article-title":"Internal control, revisited","volume":"213","author":"Tysiac","year":"2012","journal-title":"Journal of Accountancy"},{"key":"2024082915383078600_i1558-7959-27-2-159-U.S.HouseofRepresentatives1","unstructured":"U.S. House of Representatives. 2002. The Sarbanes-Oxley Act of 2002. Public Law 107-204 [H. R. 3763]. Washington, DC: GPO."},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Vugt1","doi-asserted-by":"crossref","first-page":"7","DOI":"10.1145\/1746259.1746261","article-title":"Effects of facial similarity on user responses to embodied agents","volume":"17","author":"Vugt","year":"2010","journal-title":"ACM Transactions on Computer-Human Interaction (TOCHI)"},{"issue":"2","key":"2024082915383078600_i1558-7959-27-2-159-Wells1","first-page":"86","article-title":"Sherlock Holmes, CPA, Part 1","volume":"196","author":"Wells","year":"2003","journal-title":"Journal of Accountancy"},{"issue":"3","key":"2024082915383078600_i1558-7959-27-2-159-Wells2","first-page":"70","article-title":"Sherlock Holmes, CPA, Part 2","volume":"196","author":"Wells","year":"2003","journal-title":"Journal of Accountancy"},{"key":"2024082915383078600_i1558-7959-27-2-159-Wells3","unstructured":"Wells, J. T. \n          \n          2005. Principles of Fraud Examination. Hoboken, NJ: John Wiley & Sons."},{"issue":"4","key":"2024082915383078600_i1558-7959-27-2-159-Wheeless1","doi-asserted-by":"crossref","first-page":"338","DOI":"10.1111\/j.1468-2958.1976.tb00494.x","article-title":"Conceptualization and measurement of reported self-disclosure","volume":"2","author":"Wheeless","year":"1976","journal-title":"Human Communication Research"},{"issue":"August 10","key":"2024082915383078600_i1558-7959-27-2-159-Whitehouse1","article-title":"Study suggests fee pressure leads to less audit effort","author":"Whitehouse","year":"2011","journal-title":"Compliance Week"},{"issue":"9","key":"2024082915383078600_i1558-7959-27-2-159-Zhang1","doi-asserted-by":"crossref","first-page":"105","DOI":"10.1145\/1081992.1081997","article-title":"The importance of affective quality","volume":"48","author":"Zhang","year":"2005","journal-title":"Communications of the ACM"},{"issue":"1","key":"2024082915383078600_i1558-7959-27-2-159-Zikmund1","first-page":"60","article-title":"4 steps to a successful fraud risk assessment","volume":"65","author":"Zikmund","year":"2008","journal-title":"Internal Auditor"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/27\/2\/159\/11730\/isys-50561.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/27\/2\/159\/11730\/isys-50561.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T17:28:34Z","timestamp":1724952514000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/27\/2\/159\/1568\/A-Theoretical-Justification-for-Using-Embodied"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2013,7,1]]},"references-count":106,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2013,7,1]]},"published-print":{"date-parts":[[2013,12,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-50561","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"type":"electronic","value":"1558-7959"},{"type":"print","value":"0888-7985"}],"subject":[],"published":{"date-parts":[[2013,7,1]]}}}