The Impact Of Communication On The Accounting Firm/Client Relationship

Abstract

This paper presents the results of a study designed to gather information on communication between an accounting firm and its clients.  We first provide descriptive information on clients’ perceptions regarding the frequency, method, and importance of communication with their accounting firm.  We then provide evidence on the relationship between effective communication and both client satisfaction and accounting firm/client conflict.  We find that that the use of effective communication techniques by an accounting firm is positively related to client satisfaction and negatively related to firm/client conflict.  The overall results of this study suggest that accounting firms can effectively use collaborative communication, which focuses on using communication to build better relationships between firms, to manage client relations.