Beyond Face-to-Face: The New Norms of Expert-Client Communication in Malaysia

Siti Nurulhuda Mamat, Noor Afza Amran, Mazrah Malek

Abstract


Technology is becoming more important for communication between experts and clients since digital communication tools are now a common part of the workplace. This shift raises questions about how professionals communicate with clients and exchange information across various media. Actual usage remains low despite high awareness and confidence in technology, and this has raised an awareness–use gap. This study examines the use of technology in communication between experts and clients by using the auditing profession in Malaysia as a representative sample. Drawing on responses from practising auditors at Malaysian audit firms, this exploratory pilot study examines the types and frequency of use of technology-mediated communication (TMC) tools, as well as their perceived role in facilitating key audit communication tasks. The findings indicate a growing use of TMC. In line with Channel Expansion Theory, auditors’ experience with TMC is reflected in their usage patterns. Almost 70% of respondents reported regular use of TMC tools with clients, with email being the most common (76%), followed by instant messaging (55%). In comparison, 94% reported that they never use social media for client communication. This suggests a more selective approach among professionals in adapting to changing communication practices. By examining a critical professional context, this study expands the understanding of mediated communication in expert-client interactions. It offers direction for future research on the use of technology in practice. It also has practical implications for improving the effectiveness of digital communication within organisational settings.

 

Keywords: Professionals, technology-mediated communication (TMC), expert-client interaction, auditing, patterns.

 

https://doi.org/10.17576/JKMJC-2026-4202-11


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